1. The petitioner has challenged the demand of property tax made by the second respondent in Assessment No.216533 for the year 2008 in Property Tax Book, seeking to quash the same and to direct the respondents 1 and 2 to make the revisional assessment in accordance with the rules and recommended guidelines.

2. The case of the petitioner is that he is running hotel business in Door No.95-A, Devi & Co., Santhu, Coimbatore, in the name and style of "Anand Vihar" and had been paying the property tax regularly to the respondents. The respondents assessed the property in Assessment No.216533 and determined the annual value of the property. While so, the respondents issued an order of revised assessment for the period from 1.4.2008, raising the tax amount to 75% (approximately) and demanded the petitioner to pay the same. The impugned demand notice was served on the petitioner on 6.8.2009. The petitioner did not receive any notice, there was no inspection of the property in question and he was not given opportunity to contest, before the enhancement of the half-yearly property tax. The petitioner alleges that when once the fair rent is fixed under the provisions of the Tamil Na