A theatre owner sought a mandamus directing Chennai Corporation to consider its representation for waiver of property tax for the Covid-19 lockdown period. The respondents stated the entire property tax had been paid without dues. The Court held the relief was not tenable and dismissed the writ petition.
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W.P.No.11522 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 21.10.2024
CORAM
THE HONOURABLE MR.JUSTICE G.K.ILANTHIRAIYAN
W.P.No. 11522 of 2021
M/s.Srinath Theatres Private Ltd., Owners of Maharani Talkies, herein rep. by its Managing Director Sri Gopaldas Jagannathdas, Old No.538 New No.762 Thiruvottiyur High Road, Korukkupet, Chennai 600 021. ... Petitioner
Vs.
3 The Asst. Revenue Officer Zone 4 Ward 42, Greater Chennai Corporation, 266 Thiruvottiyur High Road, Old Washermanpet, Chennai -21. ... Respondents
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W.P.No.11522 of 2021
PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, d irecting the respondents 1 to 3 to consider the representation made by the petitioner in their letter dated 30.06.2020 and 21.07.2020 for waiver of tax for the period 17.03.2020 up to date and pass appropriate orders.
For Petitioner : Mr.H.Kishore
For Respondents : Mr.A.C.Manibarathi, Senior Counsel
*******
O R D E R
This Writ Petition has been filed for a direction, directing the
respondents 1 to 3 to consider the representation submitted by the petitioner seeking waiver of tax for the period 17.03.2020 to till date.
appearing on behalf of the respondents submitted that the petitioner had paid the entire property tax for the subject premises without any dues therefore, there is no question of waiver of tax.
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W.P.No.11522 of 2021
4 In view of the above, the directions sought for in this Writ Petition cannot be considered and the same is devoid of merits. Accordingly, this Writ Petition is dismissed. No costs.
21.10.2024
kkn
Internet : Yes/No Index : Yes/No Speaking order:Yes/No Neutral Citation:Yes/No
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W.P.No.11522 of 2021
To
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W.P.No.11522 of 2021
G.K.ILANTHIRAIYAN, J.
KKN
W.P.No. 11522 of 2021
21.10.2024
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1 issue framed by the court
Whether the Corporation could be directed to consider the petitioner's representation for waiver of property tax for the Covid-19 period.
1 provisions across 1 enactments
M/s.Srinath Theatres Private Ltd., Owners of Maharani Talkies
The Commissioner, Greater Chennai Corporation
The Revenue Officer, Greater Chennai Corporation
The Asst. Revenue Officer Zone 4 Ward 42, Greater Chennai Corporation
G.K.ILANTHIRAIYAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
