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1963 Supreme(Mad) 186

K.SRINIVASAN
Kaliyur M. Srinivasachariar – Appellant
Versus
The Chairman, Taxation Appeals Committee, Corporation of Madras – Respondent


Advocates:
V. Tyagarajan and Ramachandran, for Petitioner.
T. Chengalvarayan, for Respondent.

Order:

This is an application for the issue of a writ of mandamus to direct the Taxation Appeals Committee to dispose of the appeal filed before it. The petitioner is an assessee is respect of the premises No. 5, Vidyodaya First Mam Road, Thyagarayanagar. The tax on this property which was Rs. 93-42 nP. in 1948-49 has been enhanced from time to time. For the year ending 31st March, 1960, the tax was Rs. 136-48 nP. For the year 1960-61 it was increased to Rs. 180-42 nP. for the half year. On receipt of the notice, the petitioner filed an appeal to the Revenue Officer who confirmed the enhancement. Against this order, an appeal was filed before the Taxation Appeals Committee on 5th August, 1960. The Taxation Appeals Committee fixed 16th September, 1960, as the date of hearing. On that date, the petitioner appeared along with his Advocate. But when the case was called, the Chairman of the Taxation Appeals Committee intimated that since the appeal memo was not signed by the owner but only by the Advocate who had no vakalat, the appeal was liable to be rejected and it was so ordered by the Taxation Appeals Committee despite the representation that the Advocate had a vakalat with him and






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