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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. Saravanan, J
Parameshwari Thangeshwaran – Appellant
Versus
Commissioner Erode Municipal Corporation – Respondent
| Table of Content |
|---|
| 1. dispute regarding the validity of property tax assessment notices and the authority of the municipal corporation to levy taxes. (Para 3 , 5 , 6 , 7) |
| 2. remand of the matter for fresh assessment with an interim condition for deposit of taxes. (Para 8 , 9) |
COMMON ORDER
Mr.Rajamathivanan,, learned Standing Counsel takes notice for the Respondent.
2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and the learned Standing Counsel for the Respondent after dispensing with the counter.
3. The Petitioner is before this court against the respective demand notices seeking to demand a sum of Rs.6,21,908/- and Rs.10,58,976/- being the tax due on the commercial complex measuring 13420/- sq.ft and 21,907/- sq.ft respectively in the respective writ petitions.
4. The Petitioner has been hitherto paying tax at Rs.568/- and Rs.648/-
prior to the impugned demand notice. It is noticed that the Petitioner had earlier declared the first mentioned property as the house property and the second mentioned property as the commercial property.
5. Challenge to the impugned proceeding is primarily on the ground that the impu
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