Property tax demand notices were issued for three assessment numbers without giving the assessee a hearing, including retrospective demands from 1988-89 and 1990-91. The court set aside the notices on the ground of denial of hearing and directed fresh assessment after enquiry.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.(MD)Nos.7087 to 7089 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 26.03.2024
CORAM:
THE HONOURABLE MR.JUSTICE B.PUGALENDHI
W.P.(MD)Nos.7087 to 7089 of 2024 and
W.M.P.(MD)Nos.6549, 6550, 6579, 6584, 6590 and 6593 of 2024
V.Sundhar
... Petitioner in all
W.Ps.
versus
through its Commissioner,
Thiruvidaimaruthur Road, Kumbakonam, Thanjavur District. ... Respondents in all
W.Ps.
Prayer in W.P.(MD)No.7087 of 2024: Writ Petition filed under Article 226 of the Constitution of India, seeking for the issuance of Writ of Certiorari, to call for the records of the impugned demand notice dated 21.02.2024 on the file of the 2nd respondent in respect of assessment No.105/018/900903, in Ward No.18 of Kumbakonam
1/8
W.P.(MD)Nos.7087 to 7089 of 2024
Municipal Corporation demanding property tax from 2019-2020 and quash the same.
Prayer in W.P.(MD)No.7088 of 2024: Writ Petition filed under Article 226 of the Constitution of India, seeking for the issuance of Writ of Certiorari, to call for the records of the impugned demand notice dated 21.02.2024 on the file of the 2nd respondent in respect of assessment No.105/018/901424, in Ward No.18 of Kumbakonam Municipal Corporation demanding property tax from 1990-1991 and quash the same.
Prayer in W.P.(MD)No.7089 of 2024: Writ Petition filed under Article 226 of the Constitution of India, seeking for the issuance of Writ of Certiorari, to call for the records of the impugned demand notice dated 21.02.2024 on the file of the 2nd respondent in respect of assessment No.105/018/901423, in Ward No.18 of Kumbakonam Municipal Corporation demanding property tax from 1988-1989 and quash the same.
For Petitioner in all W.Ps. : Mr.Lakshmi Shankar For Respondents in all W.Ps. : Mr.Panneer Selvam
2/8
W.P.(MD)Nos.7087 to 7089 of 2024
COMMON ORDER
W.P.(MD)No.7087 of 2024 has been filed as against the notice
dated 21.02.2024 in respect of Assessment No.105/018/900903, in
Ward No.18 of Kumbakonam Municipal Corporation, demanding property tax from 2019-2020 .
3/8
W.P.(MD)Nos.7087 to 7089 of 2024
petitioner has obtained this property by way of settlement only in the year 2004. However, the second respondent has issued three impugned demand notices dated 21.02.2024 for Assessment Nos. 105/018/900903, 105/018/901424, 105/018/901423. He further
submits that with regard to the Assessment No.105/018/900903, the second respondent has demanded the property tax from the year 2019-2020 to 2023-2024 and for the Assessment No.105/018/901424, demanded the property tax from the year 1990-1991 to 2023-2024 and for the Assessment No.105/018/901423, the second respondent has demanded the property tax from the year 1988-1989 to 2023-2024. According to him, for the Assessment No.105/108/900903, the petitioner has already paid the property tax till date. With regard to other two assessment numbers, the property tax has been demanded from the year 1990-91 and 1988-89 till date, for which period, the petitioner was not in possession of that property.
4/8
W.P.(MD)Nos.7087 to 7089 of 2024
way of settlement only in the year 2004. He further claims that this property is a single building and all along, he has been paying the
5/8
W.P.(MD)Nos.7087 to 7089 of 2024
property tax in Assessment No.105/018/900903 till date. But, the second respondent has issued the impugned notices dated 21.02.2024 demanding the property tax for three portions of building in three assessment numbers, from the years 2019-2020, 1990-91 and 1988-89 respectively. It appears that in the impugned demand notices, there is no reference of providing an opportunity of hearing to the petitioner.
6/8
W.P.(MD)Nos.7087 to 7089 of 2024
21.02.2024 issued in respect of assessment Nos.105/018/900903, 105/018/901424 and No.105/018/901423 are hereby set aside and the writ petition is allowed, with a direction to the respondents to conduct an enquiry, by providing an opportunity of hearing to the petitioner and thereafter, assess the property tax afresh for the above said assessment numbers and pass orders of assessment to that effect. The petitioner, without expecting any separate notice, shall appear before the second respondent for enquiry on 04.04.2024. The second respondent shall also provide the details with regard to the calculation of property tax for the three assessment numbers. No costs. Consequently, connected miscellaneous petitions are closed.
26.03.2024
ogy NCC : Yes / No. Index : Yes / No. Internet : Yes / No. Note: Issue order copy today.
7/8
W.P.(MD)Nos.7087 to 7089 of 2024
B.PUGALENDHI, J.
ogy
To
W.P.(MD)Nos.7087 to 7089 of 2024
26.03.2024
8/8
2 issues framed by the court
Were property tax demand notices issued without an opportunity of hearing liable to be set aside?
Whether the Corporation could demand tax retrospectively from 1988-89 and 1990-91?
4 provisions across 4 enactments
V.Sundhar
The Kumbakonam City Municipal Corporation
The Assistant Commissioner (Revenue), Ward No.18, Kumbakonam Municipal Corporation
B.Pugalandhi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
