ORDER

The petitioner assails a demand notice dated 17.02.2024 and a consequential notice dated 12.02.2024 which was affixed at the premises of the second petitioner. The half yearly property tax in respect of the Pride Hotel was fixed by the Taxation Appeals Tribunal in a sum of Rs.11,63,702/- with effect from the second half of 2006-07. The said order was carried in appeal by the Greater Chennai Corporation before the Principal Judge, City Civil Court, Chennai.

2. By order dated 08.11.2023, the half yearly property tax was fixed in a sum of Rs.38,91,504/-. The impugned demand invoices were issued purportedly on the basis of the said order.

3. Learned senior counsel for the petitioner submits that the impugned demand notices are not in consonance with the Tamil Nadu Urban Local Bodies Act, 1998. With reference to notice dated 17.02.2024, he points out that the notice period was only three days. Even as regards notice dated 22.02.2024, he submits that it was not issued by the Commissioner and that Section 116A of the above mentioned enactment stipulates a minimum period of 15 days for the petitioner to show cause. He further submits that the restaurant operated by the petitioner has be