The Madurai Bench set aside a property tax demand notice issued prematurely before the objection period expired, ordering the issuance of another notice to allow objections before passing final orders.
The impugned demand notice dated 30.11.2024 is set aside, and the petitioner is directed to submit objections on or before 27.12.2024.
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W.P.(MD)No.30037 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 12.12.2024
CORAM:
THE HONOURABLE MR.JUSTICE K.KUMARESH BABU
W.P.(MD)No.30037 of 2024 and W.M.P.(MD)No.25290 & 25292 of 2024
R.Ponvendhan
... Petitioner
Vs.
PRAYER : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari calling for the records relating to the impugned order dated 25.11.2024 in Na.Ka.No.A1/2746/2024 and consequential Demand Notice dated 30.11.2024 with regard to Door No.172A/1, Palayamkottai Road, Melur Tuticorin, Tuticorin District (Assessment No.138/030/901773) issued by the 2nd respondent and quash the same.
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W.P.(MD)No.30037 of 2024
For Petitioner : Mr.B.Rajesh Saravanan For Respondents : Mr.N.Anandakumar
ORDER
Challenge in the writ petition is to the demand notice made by the respondent.
2. By consent of both parties, this Writ Petition is taken up for final disposal at the stage of admission itself.
3. Heard the learned counsel on both sides and carefully perused the entire materials available on record.
4. It is the case of the petitioner that on 25.11.2024, he had received a communication from the second respondent calling upon the petitioner to submit his objections on the proposed property tax on the measurements within a period of two weeks. However, within five days, ie., on 30.11.2024, a demand had been made without waiting for the said period of two weeks.
5. Considering the fact that the petitioner had been given an opportunity to make his objections by communication dated 25.11.2024, the respondents
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W.P.(MD)No.30037 of 2024
had made a demand on 30.11.2024 without waiting for the time period granted by the second respondent, the said impugned demand notice dated 30.11.2024
is set aside and the petitioner shall submit his objections on or before 27.12.2024. Thereafter, the respondents are at liberty to pass appropriate orders in the manner known to law.
6. In the result, the Writ Petition stands disposed of. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.
12.12.2024
NCC : Yes / No Index : Yes / No Sm
W.P.(MD)No.30037 of 2024
K.KUMARESH BABU, J.
Sm
Order made in W.P.(MD)No.30037 of 2024
Dated 12.12.2024
1 issue framed by the court
Whether to set aside the demand notice issued prematurely before the statutory objection period expired and allow time for objections.
1 provisions across 1 enactments
R. Ponvendhan
Thoothukudi City Municipal Corporation
K. KUMARESH BABU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
