COMMON ORDER

(1) The petitioner is aggrieved by the order of the Executive Officer, Perundurai Town Panchayat, cancelling the Property Tax Assessment with reference to the building in S.Nos.290/3,4 ; 299/5, 9 and

300/12, 11 of Periyavettuvapalayam Hamlet, Perundurai Village.

(2) According to the petitioner, his father had purchased half share in the land in Old S.No.712A, Re-survey No.290/4 in the year 1979 as per the registered instrument of Sale Deed dated 19.02.1979. Again on 11.02.1999, the petitioner's father had purchased some more portions of the land situate in the very same survey number. After the purchase, the petitioner's father and one M.Palanisamy who owner the other share, are in possession of the property. For the purposes of convenient enjoyment, they had divided the properties and they were in separate possession of a specific property within the boundaries. The petitioner had put up a house and a shed in the property that was purchased under the Sale Deed of the year 1979.

The said house was assessed in the name of the petitioner.

(3) It appears that the said M.Palanisamy had filed a suit in OS.NO.12/2018 for partition. He had also objected to the property tax being made in the name of the petitioner. The Panchayat, after getting the opinion from the Government Pleader, had assessed the property to property tax in the name of the petitioner after having taken an undertaking from the petitioner that he would abide by the result of the civil suit. However, on the complaint of the said M.Palanisamy, the Assistant Director of Town Panchayat, Erode, directed the Executive Officer of the Panchayat to cancel the Property Tax Assessment made in the name of the petitioner. Consequent upon the cancellation, the Tamil Nadu Electricity Generation and Distribution Corporation [TANGEDCO] refused to grant electricity service connection to the petitioner since the Property Tax Assessment was not in the name of the petitioner.

Hence, the petitioner has come up with the above two writ petitions.

(4) In WP.No.20736/2018, the petitioner has challenged the order of the Executive Officer, Perundurai Panchayat, cancelling the Property Tax Assessment and in WP.No.26589/2018, the petitioner has sought for a writ of mandamus directing the TANGEDCO to provide electricity service connection to his house.

(5) Mr.A.Sundaravadhanam, learned counsel appearing for the petitioner in both the writ petitions would vehemently contend that having made an assessment of property tax, the respondent – Panchayat ought not to have cancelled it without notice to the petitioner. He would also rely upon Rule 22 of the Tamil Nadu Village Panchayats [Assessment and Collection of Taxes] Rules, 1999, which provides for a procedure for cancellation. Pointing out to the language of the Rule, the learned counsel would submit that once the assessment has been made, the same cannot be cancelled without notice to the person in whose name the assessment stands.

(6) Since the learned counsel for the Executive Officer, Perundurai Panchayat who had entered appearance did not appear, I had directed the Registry to issue notice to the Perundurai Panchayat. Upon receipt of the notice, the Executive Officer of the Special Grade Town Panchayat, Perundurai, had given instructions to the learned Special Government Pleader.

(7) The learned Special Government Pleader would submit that the petitioner and his mother had given an undertaking that they would abide by any action taken by the Panchayat in future since suits were pending when the property was assessed in the name of the petitioner. The order impugned as well as the instructions issued by the Executive Officer, Perundurai Town Panchayat, clearly show that the Executive Officer has merely acted upon the instructions of the Assistant Director of Town Panchayat, Erode.

(8) Even in the order impugned, the officer specifically states that cancellation is being made as per the instructions received from the Assistant Director of P