The court allows a petitioner to submit objections to a demand notice and mandates a fair hearing before further actions are taken.

JUDGMENT

The above Writ Petition (C) is filed with the following prayers:

"a. Call for the records leading to the passing of Exhibit-P12 and quash the same by issuing a Writ of Certiorari or other appropriate writ direction or order.

b. Issue a Writ of Mandamus or other appropriate writ direction or order directing the respondents to return the amount received under Exhibit-P11 or in the alterative adjust the amount in future while assessing tax.

c. Such other relief's that may deem fit and proper during the pending of the period.

d. Dispense with filing of the translation of vernacular documents."

[SIC]

2. The petitioner is aggrieved by Ext.P12 demand notice for arrears of building tax. Hence this Writ Petition is filed.

3. When this Writ Petition came up for consideration before this Court on 17.01.2024, this Court passed the following order:

“Admit. Learned Standing Counsel takes notice for the 1^st respondent. Learned Government Pleader takes notice for the 3^rd respondent. Notice to the 2^nd respondent is dispensed with for the time being. There will be a stay of recovery proceedings pursuant to Ext.P12 for a period of one month.”

4. The above interim order was extended regularly.

I am of the considered opinion that this Writ Petition need not be retained here. The petitioner can be allowed to submit his objection to Ext.P12 within a time frame and there can be a direction to consider the same after giving an opportunity of hearing to the petitioner. Till then the interim order can continue.

Therefore, this Writ Petition is disposed of in the following manner:

1. The petitioner is free to submit his objection to Ext.P12 before the 1^st respondent within three weeks from the date of receipt of a certified copy of this judgment.

2. Once such an objection is received, the 1^st respondent will consider and pass appropriate orders in it, after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of the objection.

3. If the objection is submitted as directed above, further proceedings based on Ext.P12 shall be kept in abeyance till final orders are passed in the objection.

Sd/-