COMMON ORDER

1.Heard both sides.

2.These writ petitions have been filed by a registered trust challenging the levy of property tax on the wedding hall which is being run by it and for renewal of trade license.

3.There is no dispute that the land on which the wedding hall has been constructed belongs to M/s.Cosmopolitan Club, Madurai. It was leased out in favour of the petitioner / trust vide registered lease deed dated 21.10.1999. The petitioner was paying half-yearly tax of Rs.12,877/- since 01.04.2001. It was subsequently enhanced to Rs.28,973/- with effect from 01.04.2008. While so, in the year 2017, the petitioner received demand notice for assessment of property tax to the tune of Rs.4,65,934/-. Challenging the said notice dated 28.08.2017, the petitioner filed W.P.(MD)No.8918 of 2018. The writ petition was disposed of vide order dated 09.09.2020. It was noted that only a provisional assessment had been made. Since the petitioner had already lodged their objections on 19.09.2017, the corporation was directed to consider the same and pass order in accordance with law. The proceedings initiated against the assessee were directed to be put on hold till final order was passed. Paragr