Back
C. SARAVANAN
Hosur Industries Association, Rep. by its authorized signatory P. Arulanandan – Appellant
Versus
State of Tamil Nadu, Rep. by the Secretary, Municipal Administration and Water Supply Department, Chennai – Respondent
JUDGMENT
(Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records in Na.Ka.No.5483/2018/AI, dated 25.01.2021 on the file of the second respondent and quash the same and consequently direct the second respondent to fix the property tax providing for exemption / concession in the tax levied on the members of petitioner Association in accordance with Section 124 of the Coimbatore City Municipal Corporation Act, 1981 read with Section 8 of the Hosur City Municipal Corporation Act.)
1. This Writ Petition has been filed by the petitioner challenging the impugned communication dated 25.01.2021 bearing reference No.Na.Ka.No.5483/2018/A1 of the second respondent and quash the same and consequently direct the second respondent to fix the property tax providing for exemption/concession in the tax levied on the members of petitioner Association in accordance with Section 124 of the Coimbatore City Municipal Corporation Act, 1981 (hereinafter referred to as "Coimbatore Act") read with Section 8 of the Hosur City Municipal Corporation Act, 2019 (hereinafter referred to as "Hosur Act").
2. By the impugned
The main legal point established in the judgment is that the discretion to grant special exemptions for property tax lies with the Council with the sanction of the Government, and exemptions are gran....
Taxation – Payment of Property Tax – Exemption of - Petitioner would be liable to pay property tax in respect of those components which are charged under statutory provisions other than MMC Act.
The judgment emphasizes the need for a specific legal provision empowering tax exemption and allows the appellant to pursue the appellate remedy against the arrear demand notices.
A Notified Area Committee is competent to impose house tax and lighting tax by virtue of the extension of Section 7 of the M. P. Municipalities Act, 1961 and Section 127 of the Act to the Notified Ar....
Point of Law : Entire tax for the period in question was paid by the petitioner as levied by the authority and the same is disputed by the Municipality, it is for the authority to find out as to whet....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
