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M/s. Lakshmi Shamabaht Trust, Rep. by its Managing Trustee K. RamaprasadBhat v/s State of Tamil Nadu, Rep.by Secretary to Government, Municipal Administration and Water Supply Dept., Chennai & Others


Company & Directors' Information:- K K S WATER PRIVATE LIMITED [Active] CIN = U52100WB2014PTC199844

Company & Directors' Information:- OF WATER PRIVATE LIMITED [Active] CIN = U51909MH2018PTC317142

Company & Directors' Information:- F & G SUPPLY PRIVATE LIMITED [Active] CIN = U51900DL2012PTC239188

Company & Directors' Information:- T. G. S. WATER PRIVATE LIMITED [Strike Off] CIN = U51109DL2010PTC205948

Company & Directors' Information:- WATER INDIA PRIVATE LIMITED [Active] CIN = U74990DL2016PTC298912

Company & Directors' Information:- LAKSHMI CORPORATION LIMITED [Dissolved] CIN = U99999MH1942PTC003739

    W.P. No. 21226 of 2021 & W.M.P. No. 22497 of 2021

    Decided On, 01 October 2021

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE M. SUNDAR

    For the Petitioner: Abhinav Parthasarathy, Advocate. For the Respondents: R1, NRR. Arun Natarajan, Government Advocate assisted by G. Sarath Babu, R2 & R3, S. Vaitheeswari, Standing counsel (Chennai Corporation).



Judgment Text

(Prayer: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records of the 3rd respondent comprised in the Notice No.7/18-19/123371 dated 29.11.2018 and subsequent demand notice dated 02.02.2019 and 13.05.2019; and all proceedings pursuant thereto and quash the same as illegal, arbitrary and violative of the principles of natural justice.)

1. Captioned writ petition and WMP therein are in the admission Board before me.

2. Mr.Abhinav Parthasarathy, learned counsel for sole writ petitioner, Mr.NRR.Arun Natarajan, learned State counsel assisted by Mr.G.Sarath Babu, who accepts notice on behalf of first respondent and Ms.S.Vaitheeswari, learned Standing counsel for Chennai Corporation, who accepts notice on behalf of respondents 2 and 3 are before me.

3. Owing to the short point on which the captioned writ petition turns, with the consent of all the aforementioned learned counsel main writ petition is taken up and heard out.

4. All the aforementioned three counsel submit on instructions in one voice in unison that the captioned writ petition stands directly covered by another order made by me being order dated 15.09.2021 in WP.No.19544 of 2021 and WMP.Nos.20825 & 20826 of 2021.

5. Aforementioned order dated 15.09.2021 is as follows:

‘Captioned writ petition and WMPs therein are in the admission Board before me.

2. Mr.Adithya Reddy, learned counsel for sole writ petitioner, Mr.NRR.Arun Natarajan, learned State counsel assisted by Mr.G.Sarath Babu, who accepts notice on behalf of first respondent and Ms.S.Vaitheeswari, learned Standing counsel for Chennai Corporation, who accepts notice on behalf of respondents 2 and 3 are before me.

3. Owing to the short point on which the captioned writ petition turns, with the consent of all the aforementioned learned counsel main writ petition is taken up and heard out.

4. Notwithstanding very many averments in the writ affidavit and notwithstanding very many grounds raised in the writ affidavit, learned counsel for writ petitioner submits that the impugned notice being notice dated 29.11.2018 bearing reference Notice No.7/18-19/123381 enhances property tax for writ petitioner’s property by almost 150%, but the same has been done without notice or opportunity to writ petitioner to object or put forth his stated position. There is no disputation or disagreement that the impugned notice was not preceded by any other notice and the writ petitioner was not given an opportunity. This Court has repeatedly held that the procedure for revision/enhancement of property tax includes putting the person/entity concerned on notice and giving an opportunity to object.

5. In the light of the narrative thus far, following order is passed:

a) Impugned notice being notice dated 29.11.2018 bearing reference Notice No.7/18-19/123381 is set aside;

b) Impugned notice is being set aside solely on the ground that the writ petitioner was not given an opportunity to object and therefore, no opinion or view has been expressed in this order on the merits of the matter;

c) Chennai Corporation shall redo the revision by following the procedure inter alia under Section 100 of The Chennai City Corporation Act, 1919, which was earlier known as The Madras City Municipal Act, 1919 and the Taxation Rules therein which forms part of Schedule IV thereunder. This will include putting the writ petitioner on notice and calling for objections from the writ petitioner;

d) Chennai Corporation shall complete the aforesaid exercise as expeditiously as possible and in any event within twelve(12) weeks from today i.e., on or before 08.12.2021;

e) Revision/enhancement can be from 1/2018-2019 i.e., first half year of 2018-2019 meaning for the half year from 01.04.2018 to 30.09.2018;

f) Writ petitioner shall continue to pay half yearly property tax at the existing rate of Rs.94,915/- till this exercise is completed;

g) If there is any default in payment of half yearly property tax at the existing rate of Rs.94,915/- (pending above exercise), the legal consequences will follow de hors this order.

6. Writ petition disposed of with the above directions. Consequently, connected WMPs are also disposed of as closed. There shall be no order as to costs.’

6. In the light of the narrative thus far, following order is passed:

a) Impugned notice dated 29.11.2018 bearing reference Notice No.7/18-19/123371 and subsequent notice dated 02.02.2019 and 13.05.2019 are set aside;

b) Impugned notice is being set aside solely on the ground that the writ petitioner was not given an opportunity to object and therefore, no opinion or view has been expressed in this order on the merits of the matter;

c) Chennai Corporation shall redo the revision by following the procedure inter alia under Section 100 of The Chennai City Corporation Act, 1919, which was earlier known as The Madras City Municipal Act, 1919 and the Taxation Rules therein which forms part of Schedule IV thereunder. This will include putting the writ petitioner on notice and calling for objections from the writ petitioner;

d) Chennai Corporation shall complete the aforesaid exercise as expeditiously as possible and in any event within twelve(12) weeks from today i.e., on or before 24.12.2021;

e) Revision/enhancement

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can be from 1/2018-2019 i.e., first half year of 2018-2019 meaning for the half year from 01.04.2018 to 30.09.2018; f) Writ petitioner shall continue to pay half yearly property tax at the existing rate of Rs.59,322/- till this exercise is completed; g) If there is any default in payment of half yearly property tax at the existing rate of Rs.59,322/- (pending above exercise), the legal consequences will follow de hors this order. 7. Writ petition disposed of with the above directions. Consequently, connected WMP is also disposed of as closed. There shall be no order as to costs.
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