IN THE HIGH COURT OF JUDICATURE AT MADRAS
Mr. Krishnan Ramasamy, J
Mrs.M.Divya – Appellant
Versus
The Senior Revenue Officer Ward. 186, Zone- 14, Revenue Department, Greater Chennai corporation, Chennai, Tamil nadu – Respondent
| Table of Content |
|---|
| 1. overview of the case admitted. (Para 1) |
| 2. argument highlighting violation of natural justice. (Para 2) |
| 3. court's analysis on residential vs. commercial premises. (Para 4 , 5 , 6) |
| 4. the nature of hostels aligned with residential use. (Para 7 , 8) |
| 5. decision on property classification and taxation orders. (Para 10 , 11 , 12 , 13) |
COMMON ORDER
These writ petitions have been filed challenging the respective demand notices issued by the concerned respondents.
2. Petitioners' submissions:
2.1 The main contention of the petitioners was that the impugned demand notices were issued by the concerned respondents without any proper prior notice. In other words, no communication or intimation was given to the petitioner before conversion of property tax, pertaining to the petitioners' properties, from residential tariff to commercial tariff. Therefore, the demand notices were issued in violation of principles of natural justice.
2.2 Secondly, the learned counsel for the petitioners would submit that in this case, the petitioners, who have been running hostel, would not fall under the category of commercial units/premises. They are providing accommodations to the people of economic
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