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2010 Supreme(Mad) 671
High Court of Judicature at Madras
THE HONOURABLE MR. JUSTICE M. JAICHANDREN
Savitha Gupta & Another
Versus
The Secretary, Government of Tamilnadu, Department of Local Administration, Chennai & Others
W.P. NO. 24388 of 2009 & M.P. No. 1 of 2009
Decided On :18-02-2010
For the Petitioners:P. Balamurali, Advocate.
For the Respondents:R1 - R. Murali, Government Advocate, R2 & R3 - V. Bharathidasan, Advocate.
Availability of alternate remedy under the Chennai City Municipal Corporation Act, 1919 for challenging taxation assessment.
Headnote:
Appeal - Taxation Assessment - Availability of Alternate Remedy under Chennai City Municipal Corporation Act, 1919
Fact of the Case:
The petitioners sought relief against the final assessment issued by the respondent Corporation under Sec.138-G of the Chennai City Municipal Corporation Act, 1919.
Finding of the Court:
The court directed the petitioners to avail the alternate remedy provided under the Chennai City Municipal Corporation Act, 1919, by filing an appeal within 15 days, raising all available grounds.
Issues: Availability of alternate remedy under the Chennai City Municipal Corporation Act, 1919
Ratio Decidendi: The court emphasized the availability of an appeal process under the Act and directed the petitioners to utilize this remedy before the Appellate Taxation Tribunal.
Final Decision: The writ petition was disposed of with directions for the petitioners to file an appeal within 15 days, and the Appellate Taxation Tribunal was expected to dispose of the appeal on merits and in accordance with the law.
1. Heard the learned counsel appearing for the petitioners and the learned counsels appearing for the respondents.
2. At this stage of the hearing of the writ petition, it has been pointed out by Mr.R.Murali, learned Government Advocate, appearing on behalf of the first respondent and Mr.V.Bharathidasan, learned counsel appearing on behalf of the second and the third respondents that it is open to the petitioners to file an appeal against the final assessment issued by the respondent Corporation, on 03.11.2009, and received, on 9.12.2009, under Sec.138-G of the Chennai City Municipal Corporation Act, 1919, read with the relevant taxation rules. They had also submitted that it is open to the petitioners to raise all the grounds available to them before the Appellate Taxation Tribunal.
3. In such circumstances, it is made clear that it is open to the petitioners to avail the alternate remedy, as provided under the Chennai City Municipal Corporation Act, 1919, raising all the available grounds, as per law. If the petitioners choose to file an appeal, they can do so, within 15 days, from the date of receipt of the copy of this order. On such appeal being filed, the Appellate Taxation Tribunal is expected to dispose of the same, on merits and in accordance with law, as expeditiously as possible.
4. Accordingly, the writ petition is disposed of, with the above directions. No costs. Consequently, connected M.P. is closed.
