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M/s. Kurios Finvest LLP, Rep., by its Director, Renuka Kumar v/s The Ambattur Municipality, Rep., by its Commissioner


Company & Directors' Information:- S V CORPORATION LLP [Active] CIN = AAQ-7877

Company & Directors' Information:- KURIOS FINVEST LLP [] CIN = AAG-2969

Company & Directors' Information:- S A FINVEST LIMITED [Amalgamated] CIN = U74899HR1995PLC048716

Company & Directors' Information:- M K FINVEST CO PVT LTD [Active] CIN = U65929DL1997PTC087943

Company & Directors' Information:- A AND A FINVEST PRIVATE LIMITED [Active] CIN = U34101DL1999PTC102424

Company & Directors' Information:- S S P FINVEST PRIVATE LIMITED [Active] CIN = U65929DL1996PTC077016

Company & Directors' Information:- P. B. FINVEST PRIVATE LIMITED [Active] CIN = U65993RJ2009PTC029535

Company & Directors' Information:- K R FINVEST LIMITED [Active] CIN = U74899DL1995PLC070270

Company & Directors' Information:- INDIA FINVEST LTD [Amalgamated] CIN = U67120WB2005PLC106767

Company & Directors' Information:- M. G. FINVEST PRIVATE LIMITED [Active] CIN = U65923DL2007PTC166212

Company & Directors' Information:- M. S. FINVEST PVT. LTD. [Active] CIN = U65993WB1995PTC069028

Company & Directors' Information:- A K P FINVEST PRIVATE LIMITED [Active] CIN = U67120AS1997PTC004942

Company & Directors' Information:- G R KUMAR & CO LLP [Active] CIN = AAC-1150

Company & Directors' Information:- A P T AND CO LLP [] CIN = AAL-8025

Company & Directors' Information:- R D N A AND CO LLP [Active] CIN = AAM-4183

Company & Directors' Information:- M C R FINVEST PRIVATE LIMITED [Active] CIN = U65910WB1997PTC083150

Company & Directors' Information:- V. K. FINVEST PRIVATE LIMITED [Active] CIN = U65921DL1995PTC207180

Company & Directors' Information:- D K FINVEST PRIVATE LIMITED [Active] CIN = U74899DL1995PTC067857

Company & Directors' Information:- O P G FINVEST PRIVATE LIMITED [Active] CIN = U74899DL1995PTC073741

Company & Directors' Information:- S K FINVEST LIMITED [Active] CIN = U99999GJ1995PLC027231

Company & Directors' Information:- G L FINVEST PRIVATE LIMITED [Strike Off] CIN = U67120WB1997PTC085219

Company & Directors' Information:- K C FINVEST PRIVATE LIMITED [Active] CIN = U65921PB1997PTC019697

Company & Directors' Information:- C A P A (INDIA) LLP [] CIN = AAF-9325

Company & Directors' Information:- G K S FINVEST PVT LTD [Amalgamated] CIN = U65999WB1996PTC078562

Company & Directors' Information:- N K FINVEST COMPANY PRIVATE LIMITED [Active] CIN = U65921PB1995PTC016847

Company & Directors' Information:- R P INDIA FINVEST LIMITED [Strike Off] CIN = U74899DL1995PLC072914

Company & Directors' Information:- B I FINVEST PRIVATE LIMITED [Strike Off] CIN = U65921CH1996PTC018489

Company & Directors' Information:- P K B FINVEST PVT LTD [Active] CIN = U65999WB1991PTC053200

Company & Directors' Information:- B & P FINVEST PVT LTD [Active] CIN = U65993WB1993PTC057390

Company & Directors' Information:- K S N FINVEST PRIVATE LIMITED [Amalgamated] CIN = U70200WB1997PTC085223

Company & Directors' Information:- S KUMAR AND COMPANY LLP [] CIN = AAF-9897

Company & Directors' Information:- V R FINVEST PRIVATE LIMITED [Active] CIN = U74140PB1995PTC017281

Company & Directors' Information:- K M FINVEST PRIVATE LIMITED [Strike Off] CIN = U65921CH1994PTC015298

Company & Directors' Information:- I P FINVEST PVT. LTD. [Strike Off] CIN = U65993RJ1995PTC009261

Company & Directors' Information:- R B FINVEST LIMITED [Active] CIN = U74899DL1995PLC066103

Company & Directors' Information:- N R FINVEST PVT LTD [Active] CIN = U74899DL1995PTC071005

Company & Directors' Information:- B R P FINVEST PRIVATE LIMITED [Active] CIN = U65929DL1998PTC097581

Company & Directors' Information:- A P G FINVEST PRIVATE LIMITED [Strike Off] CIN = U65921CH1996PTC017746

Company & Directors' Information:- C R FINVEST PRIVATE LIMITED [Strike Off] CIN = U67120PB1995PTC017397

Company & Directors' Information:- O C I FINVEST LIMITED [Strike Off] CIN = U65993DL1996PLC077900

Company & Directors' Information:- M D S & CO LLP [] CIN = AAF-2760

Company & Directors' Information:- A A A M & CO LLP [Active] CIN = AAT-1669

Company & Directors' Information:- A.N.D. FINVEST PRIVATE LIMITED [Strike Off] CIN = U65923DL1997PTC085503

Company & Directors' Information:- B K FINVEST LIMITED [Strike Off] CIN = U65921PB1995PLC016305

Company & Directors' Information:- R C A AND CO LLP [Active] CIN = AAU-3441

Company & Directors' Information:- D B Y & CO LLP [] CIN = AAF-3364

Company & Directors' Information:- G P P FINVEST PRIVATE LIMITED [Strike Off] CIN = U65929DL1995PTC071962

Company & Directors' Information:- C A N V A S & CO LLP [] CIN = AAG-1661

Company & Directors' Information:- L D FINVEST PRIVATE LIMITED [Active] CIN = U65921PB1997PTC019827

Company & Directors' Information:- L T FINVEST PRIVATE LIMITED [Under Process of Striking Off] CIN = U67120UP1995PTC017949

Company & Directors' Information:- E I U INDIA LLP [] CIN = AAG-0189

Company & Directors' Information:- S S S R & COMPANY LLP [Active] CIN = AAS-6238

Company & Directors' Information:- K J FINVEST PVT LTD [Strike Off] CIN = U65999WB1994PTC062384

Company & Directors' Information:- M B S P & CO LLP [] CIN = AAI-4025

Company & Directors' Information:- Y N G AND CO LLP [] CIN = AAJ-6096

Company & Directors' Information:- ECOIRIA LLP [Active] CIN = AAO-2501

Company & Directors' Information:- V S K A & COMPANY LLP [Active] CIN = AAU-5542

Company & Directors' Information:- F A M S & CO LLP [Active] CIN = AAU-9603

Company & Directors' Information:- N K R G AND CO LLP [Active] CIN = AAX-4256

Company & Directors' Information:- H N C P & CO LLP [Active] CIN = AAT-5981

Company & Directors' Information:- V G R A N D & CO LLP [Under Process Of Strike Off] CIN = AAO-5777

Company & Directors' Information:- D M J FINVEST P LTD. [Strike Off] CIN = U67120WB1992PTC056517

Company & Directors' Information:- S S FINVEST INDIA PRIVATE LIMITED [Strike Off] CIN = U70101DL1996PTC077907

Company & Directors' Information:- R G R FINVEST PRIVATE LIMITED [Strike Off] CIN = U65999CH1995PTC017352

Company & Directors' Information:- S G FINVEST PVT LTD [Strike Off] CIN = U67120PB1995PTC015870

Company & Directors' Information:- R S A C & CO LLP [Active] CIN = AAX-1702

Company & Directors' Information:- A B D AND CO LLP [] CIN = AAG-4228

Company & Directors' Information:- D G K T & CO LLP [Active] CIN = AAY-0763

Company & Directors' Information:- R H D B & CO LLP [] CIN = AAF-9564

Company & Directors' Information:- N J S R & CO LLP [Active] CIN = AAS-6904

Company & Directors' Information:- M S T S AND CO LLP [] CIN = AAJ-9789

Company & Directors' Information:- A G N & CO LLP [Active] CIN = AAT-3343

Company & Directors' Information:- A H S G & CO LLP [Active] CIN = AAU-8429

Company & Directors' Information:- J K J S & CO. LLP [] CIN = AAI-5880

Company & Directors' Information:- S. V. FINVEST PRIVATE LIMITED [Active] CIN = U67120DL1996PTC075836

Company & Directors' Information:- S. V. FINVEST PRIVATE LIMITED [Active] CIN = U74110DL1996PTC075836

Company & Directors' Information:- V B FINVEST PRIVATE LIMITED [Strike Off] CIN = U65921PB1996PTC019013

Company & Directors' Information:- A B A M & CO. LLP [] CIN = AAF-2113

Company & Directors' Information:- M N S H & CO LLP [] CIN = AAG-4390

Company & Directors' Information:- T & R INDIA LLP [] CIN = AAH-4079

Company & Directors' Information:- S G S R & CO LLP [] CIN = AAH-3391

Company & Directors' Information:- D M M & COMPANY LLP [] CIN = AAJ-7431

Company & Directors' Information:- Y S K AND CO LLP [Active] CIN = AAN-5713

Company & Directors' Information:- J K K & COMPANY LLP [Active] CIN = AAX-1522

Company & Directors' Information:- K L S AND CO LLP [] CIN = AAJ-7210

Company & Directors' Information:- A Y K J & CO LLP [Active] CIN = AAS-7373

Company & Directors' Information:- K N A AND CO LLP [Active] CIN = AAU-0083

Company & Directors' Information:- H S K & CO LLP [Active] CIN = AAT-9072

Company & Directors' Information:- S D U AND CO LLP [Active] CIN = AAM-9609

Company & Directors' Information:- P, R. FINVEST PRIVATE LIMITED [Strike Off] CIN = U65921PB1996PTC018748

Company & Directors' Information:- RENUKA CORPORATION PRIVATE LIMITED [Strike Off] CIN = U45200PN2012PTC144271

Company & Directors' Information:- N A FINVEST PVT LTD [Strike Off] CIN = U65999WB1992PTC055107

Company & Directors' Information:- KUMAR FINVEST PVT LTD [Strike Off] CIN = U65993RJ1996PTC011829

Company & Directors' Information:- B B FINVEST PRIVATE LIMITED [Strike Off] CIN = U65921PB1996PTC018746

Company & Directors' Information:- A S A FINVEST PRIVATE LIMITED [Strike Off] CIN = U19093PB1996PTC019093

Company & Directors' Information:- H R FINVEST PVT. LTD. [Strike Off] CIN = U74900DL1996PTC079966

Company & Directors' Information:- Y B P FINVEST PRIVATE LIMITED [Strike Off] CIN = U65990MH1998PTC114198

Company & Directors' Information:- A P A R & CO LLP [Active] CIN = AAS-8336

Company & Directors' Information:- A A M K & CO LLP [Active] CIN = AAT-0385

Company & Directors' Information:- V U D & CO LLP [Active] CIN = AAT-1391

Company & Directors' Information:- A K M W AND CO LLP [Active] CIN = AAF-4352

Company & Directors' Information:- M B D & CO LLP [] CIN = AAG-6725

Company & Directors' Information:- S R J N & CO LLP [] CIN = AAH-0969

Company & Directors' Information:- A T M S & CO LLP [] CIN = AAH-2210

Company & Directors' Information:- J J J AND COMPANY LLP [] CIN = AAH-6513

Company & Directors' Information:- B G K & CO LLP [] CIN = AAI-2849

Company & Directors' Information:- M N K D & CO LLP [] CIN = AAI-9526

Company & Directors' Information:- D S R V AND CO LLP [] CIN = AAJ-5358

Company & Directors' Information:- K D M AND CO LLP [] CIN = AAJ-9144

Company & Directors' Information:- S P K G & CO LLP [] CIN = AAK-1705

Company & Directors' Information:- V D S R & CO LLP [] CIN = AAK-2237

Company & Directors' Information:- M A S P N & CO LLP [] CIN = AAK-4575

Company & Directors' Information:- N P K & COMPANY LLP [] CIN = AAL-7453

Company & Directors' Information:- J B S K & CO LLP [Active] CIN = AAN-2033

Company & Directors' Information:- D R P B AND CO LLP [Active] CIN = AAN-7871

Company & Directors' Information:- PALVIT DEVELOPERS LLP [Active] CIN = AAO-3310

Company & Directors' Information:- N G V R AND COMPANY LLP [Active] CIN = AAO-4093

Company & Directors' Information:- J A S N & CO LLP [Active] CIN = AAP-0336

Company & Directors' Information:- R S A G AND CO LLP [Active] CIN = AAP-1444

Company & Directors' Information:- P R P A & COMPANY LLP [Active] CIN = AAT-7868

Company & Directors' Information:- S M B C & COMPANY LLP [Active] CIN = AAU-0557

Company & Directors' Information:- L M R K & CO LLP [Active] CIN = AAV-4030

Company & Directors' Information:- S L B M AND CO LLP [Active] CIN = AAV-4289

Company & Directors' Information:- V K & COMPANY LLP [Active] CIN = AAW-7564

Company & Directors' Information:- D A M & CO LLP [Active] CIN = AAW-8134

Company & Directors' Information:- N A D & CO LLP [Active] CIN = AAW-9504

Company & Directors' Information:- A B R & CO LLP [Active] CIN = AAX-0331

Company & Directors' Information:- V H P A & CO LLP [Active] CIN = AAY-1712

Company & Directors' Information:- N C A P & COMPANY LLP [Active] CIN = AAY-2026

Company & Directors' Information:- B M P S & CO LLP [Active] CIN = AAW-9364

Company & Directors' Information:- G S FINVEST PRIVATE LIMITED [Strike Off] CIN = U65999CH1995PTC017425

Company & Directors' Information:- I S FINVEST PRIVATE LIMITED [Strike Off] CIN = U67120CH1995PTC017427

Company & Directors' Information:- K S FINVEST PRIVATE LIMITED [Strike Off] CIN = U65921CH1995PTC017424

Company & Directors' Information:- J K J & CO LLP [] CIN = AAE-5439

Company & Directors' Information:- S G C O & CO LLP [] CIN = AAI-0379

Company & Directors' Information:- G P S & CO LLP [] CIN = AAI-0872

Company & Directors' Information:- K K A B & CO LLP [] CIN = AAJ-3296

Company & Directors' Information:- C S D AND CO LLP [] CIN = AAJ-4629

Company & Directors' Information:- M P G V & CO LLP [] CIN = AAJ-5351

Company & Directors' Information:- A T S G & CO LLP [] CIN = AAK-3751

Company & Directors' Information:- G G S H & CO. LLP [] CIN = AAL-8083

Company & Directors' Information:- J N S V & CO LLP [Active] CIN = AAM-6900

Company & Directors' Information:- S P K T & CO LLP [Active] CIN = AAN-7572

Company & Directors' Information:- S H A & CO LLP [Active] CIN = AAO-4028

Company & Directors' Information:- R S S P K & CO LLP [Under Process Of Strike Off] CIN = AAR-2109

Company & Directors' Information:- A A S S & COMPANY LLP [Active] CIN = AAT-4426

Company & Directors' Information:- R R S J & CO LLP [Active] CIN = AAV-8062

Company & Directors' Information:- A R B R & CO LLP [Active] CIN = AAX-6334

Company & Directors' Information:- R M FINVEST PVT LTD [Strike Off] CIN = U65921CH1994PTC015223

Company & Directors' Information:- S K B & COMPANY LLP [Active] CIN = AAT-5051

Company & Directors' Information:- P R S S & CO LLP [Active] CIN = AAW-2115

Company & Directors' Information:- G A S A & CO LLP [Active] CIN = AAU-4365

Company & Directors' Information:- S P A S AND CO LLP [Active] CIN = AAS-9005

Company & Directors' Information:- S K R AND COMPANY LLP [Active] CIN = AAB-9330

Company & Directors' Information:- C S AND CO LLP [] CIN = AAL-5204

Company & Directors' Information:- M M G S AND CO LLP [Active] CIN = AAW-8857

Company & Directors' Information:- A J M S & CO LLP [Active] CIN = AAS-6794

Company & Directors' Information:- S B S S & CO LLP [] CIN = AAG-2178

Company & Directors' Information:- P Y S & CO LLP [] CIN = AAG-9715

Company & Directors' Information:- P U M & CO LLP [Under Process Of Strike Off] CIN = AAP-1869

Company & Directors' Information:- P V R A & CO LLP [Active] CIN = AAP-2457

Company & Directors' Information:- K S N C & CO LLP [Active] CIN = AAQ-8095

Company & Directors' Information:- A R N P AND CO LLP [Active] CIN = AAS-7063

Company & Directors' Information:- N M G K & COMPANY LLP [Active] CIN = AAU-2181

Company & Directors' Information:- S H A P AND COMPANY LLP [Active] CIN = AAU-5309

Company & Directors' Information:- B K Y & CO LLP [Active] CIN = AAU-7172

Company & Directors' Information:- B R D P & CO LLP [Active] CIN = AAV-4924

Company & Directors' Information:- S R B A & CO LLP [] CIN = AAF-9001

Company & Directors' Information:- C S M & CO LLP [Active] CIN = AAW-1462

Company & Directors' Information:- A C C A & CO LLP [] CIN = AAF-2112

Company & Directors' Information:- K A M AND CO LLP [Active] CIN = AAU-7380

Company & Directors' Information:- S C M K & CO LLP [Active] CIN = AAT-2422

    W.P. No. 30352 of 2015 & M.P. Nos. 1 & 2 of 2015

    Decided On, 06 July 2021

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE S.M. SUBRAMANIAM

    For the Petitioner: Suhrith Parthasarathy, Advocate. For the Respondent: Karthikaa Ashok, Senior Standing Counsel.



Judgment Text

(Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records of the respondent contained in its impunged order dated 20.10.2010 bearing Na.Ka.No.735/09/A2 and quash the same along with all consequential orders passed therefrom, as arbitrary, unjust and illegal and to therefore direct the respondent or any of its agents, to drop any proceedings initiated against the petitioner towards recovery of property tax under the Tamil Nadu District Municipalities Act, 1920 for the immovable property located at Plot No.SP 24 (South Phase), Ambattur Industrial Estate, Chennai-600 058.)1. The property tax assessment order passed by the respondent in proceedings dated 20.10.2010, is under challenge in the present writ petition.2. The learned counsel for the petitioner made a submission that the assessment of property tax, by the respondent, is not proper and it is contended that the construction of the building was made much later than that of the date of assessment considered by the respondent. The petitioner has stated that no opportunity of hearing was given to them to defend their case in the manner known to law. The grounds raised through representations were not considered. Thus, the petitioner is constrained to move the present writ petition.3. The learned counsel for the respondent-Corporation made a submission that even the petitioner made an application to the Ambattur Municipality in the year 2008 for assessment of property tax to the building belongs to the petitioner. Based on the application and by following the procedures, the assessments were made and the date of property tax was also determined by the competent authority and an order was passed, which is impugned in this writ petition.4. The order impugned is the final property tax assessment order, which is an appealable order and thus, the petitioner has to exhaust the appellate remedy, if at all any grievance exists.5. This Court is of the considered opinion that now the Ambattur Municipality is falling under the territorial jurisdiction of the Chennai Corporation and it is contended that under the provisions of Chennai City Municipal Corporation Act, 1919, the appeal is to be preferred before the Appellate Taxation Tribunal and the petitioner has to exhaust the statutory remedy.6. This Court is of the considered opinion that certain disputed facts regarding the date of assessment of property tax, assessment of building as well as determination as per the procedures contemplated are to be adjudicated with reference to the documents and evidences available. Such an adjudication cannot be undertaken by this Court in a writ proceedings under Article 226 of the Constitution of India. Thus, the aggrieved person has to approach the appellate authority, which is the final fact finding authority for the purpose of adjudication of the grounds. Even with reference to the legal grounds, the petitioner may raise the same before the Appellate Taxation Tribunal, which is competent to decide the issues both factually as well as based on legal grounds.7. Practice of filing writ petitions before exhausting the statutory appellate remedy cannot be encouraged by the High Court ordinarily. Many such writ petitions are filed with an idea to avoid pre-deposits contemplated under the statute for entertaining an appeal by the appellate authority. Otherwise, such writ petitions are filed on the ground that preferring an appeal is time consuming. However, these grounds, if at all, raised, cannot be considered, as the appellate remedy contemplated under the statute has a definite legislative intention and is important for the purpose of final fact finding. In the present case, the appeal to the Appellate Taxation Tribunal is undoubtedly efficacious and the Tribunal is an expert forum and thus, the parties to the dispute are bound to adjudicate the disputed facts and the question of law before the Appellate Taxation Tribunal. The mixed question of law and fact is to be adjudicated before the Tribunal and the final fact finding in respect of the disputes are of paramount importance for the purpose of exercising the power of judicial review by the High Court under Article 226 of the Constitution of India.8. In view of the facts and circumstances, the petitioner is at liberty to prefer an appeal before the Appellate Taxation Tribunal within a period of four weeks from the date of receipt of a copy of this order. In the event of preferring any such appeal, the Tribunal shall condone the delay, if any, and entertain and dispose of the same as expediti

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ously as possible on merits and in accordance with law by affording opportunity to the petitioner. The Tribunal is empowered to consider both the facts as well as the law with reference to the assessment of property tax and the petitioner is at liberty to raise all the grounds raised in the present writ petition for the purpose of adjudication of the issues and for redressal.With the above observations, this writ petition stands disposed of. No costs. Consequently, connected miscellaneous petitions are closed.
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