BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 29.04.2024 CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) No.10357 of 2024 and W.M.P.(MD) Nos.9334 & 9337 of 2024 S.Narayanan ... Petitioner Vs.

1.The Commissioner of Municipal Corporation, O/o.the Municipal Corporation, Tirunelveli.

2.The Assistant Commissioner of Municipal Corporation, O/o.the Muncipal Corporation, Tirunelveli. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari, to call for the records pertaining to the impugned order of the 2^nd respondent in Numbered-NIL dated 22.03.2024 and quash the same.

For Petitioner : Mr.AK.Amaravel Pandian for Mr.Ramsundar Vijayaraj For respondents : Mr.S.P.Maharajan Government Advocate .............

ORDER

The petitioner appears to have purchased the subject property in the year 2005 from one L.Muthukrishnan. It appears that the petitioner has been in arrears of Property Tax that was payable by the petitioner under the provisions of Tirunelveli City Municipal Corporation Act, 1994. The case of the petitioner is that the petitioner has been wrongly assessed to the tax at commercial rates and that the petitioner had shifted from Tirunelveli to Karikudi before the Covid-19 pandemic and for that period also the petitioner has been subjected to tax.

2. The learned counsel for the respondents would submit that as on date, the petitioner is in arrears of Rs.11,13,712/- and no Property Tax has been paid and hence, the impugned order was passed.

3. That apart, the learned counsel for the respondent would further submit that there is much variation between the property declared and disclosed by the petitioner and actually found at the time of inspection.

4. Having considered the arguments advanced by the petitioner and the learned Government Advocate for the respondents, I am of the view that there is no merits in challenge to the impugned tax notice. However, a liberty is given to the petitioner to challenge the impugned attachment notice issued by the respondents under the provision of Section 100 of the Tamil Nadu Urban Local Bodies Act, 1998, subject to the petitioner depositing 1/3 of the amount due as on date. Subject to the said compliance, the Taxation Appeal Committee shall consider and dispose of the appeal as expeditiously as possible on merits and in accordance with law.

5. As far as the submission regarding the change of assessment order to the petitioner’s name is concerned, the petitioner is directed to take steps to file suitable application before the respondents with such compliance.

6. Accordingly, this Writ Petition is disposed of, with the above observations. No costs. Consequently, connected miscellaneous petitions are closed.

Index : Yes / No 29.04.2024 Internet : Yes / No apd To

1.The Commissioner of Municipal Corporation, O/o.the Municipal Corporation, Tirunelveli.

2.The Assistant Commissioner of Municipal Corporation, O/o.the Muncipal Corporation, Tirunelveli.

C.SARAVANAN, J.

apd and W.M.P.(MD) Nos.9334 & 9337 of 2024

29.04.2024