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B. PUGALENDHI
V. Sundhar – Appellant
Versus
Kumbakonam City Municipal Corporation – Respondent
ORDER :
Prayer: Writ Petition filed under Article 226 of the Constitution of India, seeking for the issuance of Writ of Certiorari, to call for the records of the impugned demand notice dated 21.02.2024 on the file of the 2nd respondent in respect of assessment No. 105/018/900903, in Ward No. 18 of Kumbakonam Municipal Corporation demanding property tax from 2019-2020 and quash the same.
In W.P. (MD) No. 7088 of 2024: Writ Petition filed under Article 226 of the Constitution of India, seeking for the issuance of Writ of Certiorari, to call for the records of the impugned demand notice dated 21.02.2024 on the file of the 2nd respondent in respect of assessment No. 105/018/901424, in Ward No. 18 of Kumbakonam Municipal Corporation demanding property tax from 1990-1991 and quash the same.
In W.P. (MD) No. 7089 of 2024: Writ Petition filed under Article 226 of the Constitution of India, seeking for the issuance of Writ of Certiorari, to call for the records of the impugned demand notice dated 21.02.2024 on the file of the 2nd respondent in respect of assessment No. 105/018/901423, in Ward No. 18 of Kumbakonam Municipal Corporation demanding property tax from 1988-1989 and quash the same.
1
The requirement to provide an opportunity of hearing before passing provisional orders of assessment, as mandated by Rules 7 to 10 of Schedule IV of the Tamil Nadu District Municipalities Act, 1920.
Property tax assessments must follow Section 82 procedure including objections hearing; non-compliance renders notice invalid.
Property tax assessment demands must comply with natural justice requirements, including providing an opportunity to be heard; such notices should be treated as provisional until the taxpayer is give....
Civil court decree mandating show cause notice and reassessment binds municipal corporation despite later statutory bars.
When a property tax demand notice is issued without proper assessment or opportunity to be heard, the court may remit the matter to the authority for a fresh assessment subject to the payment of a po....
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