D Senthil Kannan v. Thoothukudi Corporation
Case brief
What is this about?
Property tax on petitioner's commercial building was steeply revised without notice or assessment order; appeal dismissed. Court held natural justice was not complied with, set aside the impugned order and remitted the matter to the Commissioner for fresh proceedings per statutory procedure.
What did the court decide?
Impugned demand notice and revision order set aside; matter remitted to Commissioner, Thoothukudi Corporation; amounts paid adjusted against future liability.