Dismissed

N.a.Irudhayaraj v. The Commissioner

Madras HC7 Mar 2023WP/6356/2023

Case brief

AI extract

What is this about?

The single-judge Bench dismissed the writ petition filed under Article 226 challenging a property tax general revision notice. The petitioner was directed to approach the proper statutory authority for objections regarding the computation of tax as he had already paid the dues. Connected petitions were closed.

What did the court decide?

The writ petition was dismissed. No costs were awarded. Connected miscellaneous petitions were closed.

N.a.Irudhayaraj Vs The Commissioner — Property and Title | Madras HC (2023)

¶1

WP.No.6356 of 2023

¶2

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶3

Dated: 07.03.2023

¶4

CORAM

¶5

THE HONOURABLE DR. JUSTICE ANITA SUMANTH

¶6

W.P.No.6356 of 2023 and

¶7

WMP.Nos.6392 & 6394 of 2023

¶8

N.A.Irudhayaraj ...Petitioner

¶9

¶10

1.The Commissioner,

¶11

Greater Chennai Corporation, Rippon Building, Chennai-600 003.

¶12

2.The Secretary,

¶13

Water Municipal Administration and Water Supply Department,

¶14

Fort St. George Building, Chennai 600 009.

¶15

3.The Zonal Officer, Zone IV, Ward No.034 266, Thiruvottiyur High Rd, Korukkupet, Old Washermanpet, Chennai-600 021. ... Respondents

¶16

PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records leading to the proceedings of the 1st respondent i the Property Tax General Revision Notice 2022-23, Ref No.IV/22-23/1296307, dated 28.09.2022, and quash the same.

¶17

https://www.mhc.tn.gov.in/judis

¶18

¶19

WP.No.6356 of 2023

¶20

For Petitioner : Mr.M.Venkadesh Kumar

¶21

For Respondents : Mr.P.Prithvi Chopda for Mrs.Aswini Devi.K Standing Counsel

¶22

O R D E R

¶23

Mr.P.Prithvi Chopda, learned Standing Counsel accepts notice for the

¶24

respondents and is armed with instructions to proceed with the matter even at this juncture. Hence, by consent of both sides, this Writ Petition is disposed finally even at the stage of admission.

¶25

2.I am not inclined to entertain this writ petition for the reason that it challenges a notice issued for property tax general revision for the period 20222023 which is dated 28.09.2022.

¶26

3.Learned counsel for the petitioner also fairly states that the petitioner has remitted the property tax as per the general revision notice for the first half of the year. In such circumstances and if at all he has any grievance about the computation, it is for the petitioner to have approached the Regional Deputy Commissioner, Greater Chennai Corporation with objections as stated in the notice itself.

¶27

4.In affidavit filed in support of the writ petition, there is a tentative reference to the objections having been sent by the petitioner. However, such objections have not been placed on file. Let the petitioner pursue the same in accordance with law.

¶28

https://www.mhc.tn.gov.in/judis

¶29

¶30

WP.No.6356 of 2023

¶31

5.This writ petition is dismissed. No costs. Connected miscellaneous

¶32

petitions are closed.

¶33

07.03.2023

¶34

Index : Yes/No Speaking Order Neutral Citation:Yes/No vs

¶35

¶36

1.The Commissioner, Greater Chennai Corporation, Rippon Building, Chennai-600 003.

¶37

2.The Secretary, Water Municipal Administration and Water Supply Department, Fort St. George Building, Chennai 600 009.

¶38

3.The Zonal Officer, Zone IV, Ward No.034 266, Thiruvottiyur High Rd, Korukkupet, Old Washermanpet, Chennai-600 021.

¶39

https://www.mhc.tn.gov.in/judis

¶40

¶41

WP.No.6356 of 2023

¶42

Dr.ANITA SUMANTH, J.

¶43

¶44

W.P.No.6356 of 2023 and WMP.Nos.6392 & 6394 of 2023

¶45

07.03.2023

¶46

https://www.mhc.tn.gov.in/judis

¶47

N.a.Irudhayaraj v. The Commissioner

Case brief

What is this about?

What did the court decide?

N.a.Irudhayaraj v. The Commissioner

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

Similar cases

J.Nagendran Vs The assistant commissioner

M/s. Elexa Intermediate chemical Co., Vs The Commissioner of customs ( Sez)

Mariasanjeevee Anthoniswamy Vs Assistant Commissioner of Income Tax

M/s.Johy Electricity India Engineering Private Ltd. Vs The Appellate Authority

M/s. Pushkar Properties Private Limited, Vs The State Tax Officer

Nirmala Sankaran Vs Income Tax Officer