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2007 Supreme(Mad) 2996

CHITRA VENKATARAMAN, K.RAVIRAJA PANDIAN
M. L. Krishnamoorthy (Died) & Another – Appellant
Versus
The Government of Tamilnadu & Another – Respondent


Advocates:
For the Appellants:T. Dhanyakumar, Advocate. For the Respondents:R1, P. Subramanian, G.A., R2, K.A. Ravindran, Advocate.

Judgment :-

Chitra Venkataraman, J.

The Writ Appeal is preferred against the order of the learned single Judge rejecting the writ petition wherein the appellant herein sought for a writ of mandamus to forbear the second respondent from assessing the property tax for the various door numbers 204, 204-A, 204-B, 205 and 206 faces Thazhayatham Bazaar and D.Nos.18, 18-A, 19 and 19-A faces Annaji Rao street, Gudiyattam N.A.A.District and direct the levy of property tax for the building as a whole.

2. It is stated in the affidavit filed in support of the writ petition that the appellant owned a building in the municipal limits of Gudiyattam Municipality. There were different portions let out to various tenants and each portion was given a separate door number by the second respondent Municipality for the purpose of identification. The grievance of the appellant is that the second respondent has levied tax for different door numbers as if the property is different without looking at the fact that the property is one and the same for the purpose of levying the tax. Aggrieved by the demand raised for the different door numbers without an assessment, the writ petition is preferred before this



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