S.M.SUBRAMANIAM
N. S. Shobana – Appellant
Versus
Assistant Revenue Officer, Corporation of Chennai, Nungambakkam, Chennai – Respondent
The auction notice affixed and issued by the respondents in respect of the petitioner's premises for non-payment of the arrears of property tax, is under challenge in this writ petition.
2. The learned counsel for the writ petitioner states that the writ petitioner purchased the property bearing Door No.189, in old survey number 26 and R.S.No.323/2, Anna Salai, Chennai, measuring 5320 sq.ft., in second floor out of 46,428 sq.ft., in Aarti Chambers, together with individual share of 2487.20 sq.ft., in 9 grounds and 106 sq.ft., of land and the proportionate share in the common areas and cafilities and fight to part cars in the compound through a registered Sale Deed dated 23.12.2006 from M/s.India Autoinsure Solutions Private Limited, in document No.1968/06 on the file of S.R.O., Triplicane.
3. The respondent-Corporation has assessed the property tax payable to the property as Rs.23,952/-. The writ petitioner, after her purchase, paid the property tax for a sum of Rs.23,952/- for the second half yearly for the assessment year 2005-2006 on 21.3.2006. For the assessment year 2006-2007, on 26.12.2006, the writ petitioner paid a sum of Rs.47,904/- for which the first respondent has
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