Petitioner challenged a revision in property tax imposed by Srivilliputhur Municipality as violative of guidelines. Court held an effective appeal remedy exists before the Tax Appellate Tribunal and disposed of this writ petition.
Petitioner at liberty to approach the Appellate Authority/Tribunal within two weeks; Writ Petition disposed of with no costs.
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W.P(MD)No.7762 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 28.03.2024
CORAM:
THE HONOURABLE MR.JUSTICE B.PUGALENDHI
W.P(MD)No .7762 of 2024
R Marimuthu
... Petitioner
Vs
1.The Director,
Commissionerate of Municipal Administration and Water Supply, No. 75, Santhom High Road,
MRC Nagar,
Raja Annamalaipuram, Chennai.
2.The Commissioner, O/o.The Commissioner, Srivilliputhur Municipality, Srivilliputhur, Virudhunagar District.
... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus, directing the respondent no, 2 to revise the Property tax, Garbage Tax and Education Tax in respect of the petitioner's Property in Door No. 114-1/1 and 114-1/2 situated at Ward no. 24 (Old Ward No. 26) ,
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W.P(MD)No.7762 of 2024
Mettu Theru, Melvarisu, Srivilliputhur, Virudhunagar District and consequently direct the respondents to repay the excessive Tax amount collected from the petitioner for the financial year of 2014-2015 to 2021-2022 within a time stipulated by this Court.
For Petitioner : Mr.T.Thirumurugan For R1 : Mr.G.V.Vairam Santhosh Additional Government Pleader For R2 : Mr.J.Parekh Kumar
O R D E R
As against the demand of property tax raised by the respondent Municipality, the petitioner has filed this writ petition to revise the property tax.
2.The case of the petitioner is that the petitioner is owning a house property in Door No.114-1/1 and 114-1/2, Ward No. 24, Mettu Theru, Mel Varisai, Srivilliputhur, Virudhunagar District. The respondent Municipality has assessed the half yearly property tax for the ground floor as Rs.564/- and for the first floor, it was assessed as Rs.352/- for the year 2014. Now, they have revised the property tax as Rs.705/- and Rs.440/- respectively. According to the
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W.P(MD)No.7762 of 2024
petitioner, this revision has been made by the respondents as against the guidelines in revising the property tax. Therefore, the petitioner is before this Court.
Government Pleader takes notice for the first respondent. Mr.Mr.J.Parekh Kumar, learned counsel takes notice for the second respondent and submits that this revision of property tax has been made uniformly in the year 2022 with a hike of 25% from the existing property tax for residential areas. The petitioner has filed this writ petition under a wrong presumption and based on the information which has been provided to this petitioner under the RTI Act. As per the information provided to this petitioner, Re. 0.90 per sq.ft has been fixed for calculating the annual rental value alone and it is not applicable for assessing the property tax.
4.This Court considered the rival submissions made and
also perused the materials placed on record.
W.P(MD)No.7762 of 2024
5.The grievance of the petitioner is that the property tax for his house property has been revised by the respondents without following the guidelines. The respondents have taken a stand that based on the information provided to the petitioner under the RTI Act, the petitioner is claiming for revision of property tax. In fact, the parameter given under the RTI Act is for calculating the annual rental value. In the event, if the petitioner is aggrieved as against the revision of property tax, the petitioner is having a right of appeal remedy before the Tax Appellate Tribunal and he is at liberty to approach the Appellate Authority within a period of two weeks from the date of receipt of a copy of this order. With such liberty, this writ petition is disposed of. No costs.
28.03.2024
NCC: Yes/No Index:Yes Internet:Yes vrn
W.P(MD)No.7762 of 2024
To
W.P(MD)No.7762 of 2024
B.PUGALENDHI, J.
vrn
Order made in W.P(MD)No.7762 of 2024
28.03.2024
2 issues framed by the court
Whether the revision of property tax by the municipality violated applicable guidelines.
Whether the Writ of Mandamus can lie to revise property tax when an appeal remedy exists before the Tax Appellate Tribunal.
R Marimuthu
The Director, Commissionerate of Municipal Administration and Water Supply
The Commissioner, O/o. The Commissioner, Srivilliputhur Municipality
B.Pugalandhi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
