ORDER :

1. W.P.No.2465 of 2012 has been filed to issue a Writ of Certiorari, calling for the records of the third respondent comprised in its Resolution No.21 dated 28.05.2008 and the consequential revision notices bearing Nos.47505 and Na.Ka.No.15307/2009/Ke.Ce.4 both dated 09.04.2010 in respect of the property tax payable on the petitioner's property situated at No.1075 & 1076 at Avinashi Road, Coimbatore and quash the same as illegal, arbitrary and violative of the provisions of the Coimbatore City Municipal Corporation Act, 1981.

2. CRP (NPD) No.531 of 2006 has been filed calling for the records in CMA No.79 of 2000 on the file of the Principal District Judge, Coimbatore, confirming the common order dated 02.06.2000 made in T.A.T.Case Nos.78 to 80 of 2000 on the file of the Taxation Appellate Tribunal, Coimbatore and set aside the same.

3. CRP (NPD) Nos.1565 to 1567 of 2018 have been filed to set aside the Judgment and Decree dated 04.08.2017 passed in Tax CMA Nos.85 to 87 of 2003 on the file of the I Additional District Judge, Coimbatore, upholding the fair and decreetal order dated 10.10.2003 passed by the Taxation Appellate Tribunal, Coimbatore Municipal Corporation, Coimbatore in T.A.T. Nos. 83 to 85 of 2000.

4. W.P.No.2465 of 2012 has been filed challenging the Resolution No.21, dated 28.05.2008 and consequential revision notice dated 09.04.2010 in respect of the property tax payable on the petitioners property. The petitioner already challenged the very same Resolution No.21, dated 28.05.2008 in W.P.No.5474 and 7116 of 2009 and also consequential demand notice dated 07.02.2009. This Court, by common Judgment dated 27.08.2009, disposed of all the writ petitions and upheld the validity of the impugned resolution. As per the Resolution, the respondent has proposed to enhance the property tax for residential building, factory building, commercial building and Government building at fixed percentage. Therefore, this Court held that the Resolution is only a cap on the limit upto which the revision can be made after following due process of law. Aggrieved by the same, the petitioner did not prefer any appeal and as such, the writ petition is devoid of merits and it is liable to be dismissed. Accordingly, the Writ Petition stands dismissed.

5. CRP No.531 of 2006 has been filed to assess the property tax for the respondent in the year 1996-1997. The same was challenged by the respondent before the Tax Appellate Tribunal. However, the Tax Appellate Tribunal, by an order dated 02.06.2000, held that the original assessment of the year 1996-1997 was illegal. Aggrieved by the same, the petitioner filed an appeal before the District Court, Coimbatore, and the same was also dismissed. Aggrieved by the same, the present Civil Revision Petition.

6. CRP Nos.1565 to 1567 of 2018 have been filed challenging the property tax assessment orders levied by the respondent before the Tax Appellate Tribunal, Coimbatore, on the ground that the value of the property of the petitioner should have been assessed in accordance with the principles of Tamil Nadu Buildings (Lease and Rent Control) Act, 1960. All the appeals were dismissed and aggrieved by the same, they preferred appeals by way of Civil Miscellaneous Appeals before the District Court, Coimbatore and all the appeals were dismissed and aggrieved by the same, the present Civil Revision Petitions.

7. All the Civil Revision Petitions arise out of the assessment of property tax. The petitioner in CRP Nos.1565 to 1567 of 2018 is a Star Hotel located in the prime area of the Coimbatore City. The respondent assessed the property tax under the Coimbatore City Municipal Corporation Act, in the year 1996-1997 in Assessment Nos. 86399, 86451 and 89037 and the property tax was fixed at the rate of Rs.7,75,119/- for a half yearly. Thereafter, during the general revision of property tax as contemplated under the Act and Rules, the property tax for all the buildings was enhanced with effect from 01.10.1998. Acc