Rabeela v. The Commissioner
Case brief
What is this about?
Ottanchatram Municipality property tax demand notice; writ of certiorarified mandamus under Article 226; Tax Assessment No.160/10195 revised as No.160/004/00730; appeal under Section 100 Tamil Nadu Urban Local Bodies Act 1998 (as in force from 13.04.2023); Taxation Appeal Committee pre-deposit; 15-day window despite expired limitation; disposal of appeal within one month; compliance with O.S.No.177/2016 District Munsif Court Ottanchatram decree; disposed at admission stage; no costs.
What did the court decide?
Liberty to file an appeal under Section 100 of the Tamil Nadu Urban Local Bodies Act, 1998 within 15 days from receipt of a copy of the order, subject to the pre-deposit requirement as may be directed by the Taxation Appeal Committee; appellate authority to dispose of the appeal on merits within one month thereafter; no order as to costs; connected Miscellaneous Petition closed.