Baskar Vincent Vs Director of Municipal Administration (Madras High Court)
Madras High Court dismisses PIL challenging Kodaikanal property tax hike, imposes ₹75,000 costs finding it a private interest disguised as public.
Chennai: The Madras High Court has dismissed a Public Interest Litigation (PIL) challenging the general revision of property tax by the Kodaikanal Municipality, terming it a case of private interest being masked as a public concern. The court imposed a cost of ₹75,000 on the petitioner, payable to the Municipal Administration.
The petitioner, who identified himself as the owner of a residential building in Kodaikanal assessed with a property tax of ₹13,398, filed the PIL to challenge the enhanced tax amount resulting from a general revision by the municipality.
Upon reviewing the affidavit supporting the petition, the court observed that the grievance raised was essentially a private one, intended to impede the municipality’s efforts to collect increased revenue through the property tax revision.
The petitioner’s counsel attempted to argue that a communication from the Directorate of Municipal Administration, dated December 27, 2024, indicated that a general revision should not apply to properties already assessed for tax in April 2022.
However, the standing counsel for the Kodaikanal Municipality submitted that the Tamil Nadu Urban Local Bodies Act provides a statutory appeal mechanism for any property owner aggrieved by an enhancement in property tax. The counsel argued that the petitioner should have pursued this available legal remedy and that filing a PIL in such a matter constituted an abuse of the legal process.
The government pleader representing the Directorate of Municipal Administration also contested the petitioner’s interpretation of the December 27, 2024, communication, stating that it was being misinterpreted to obstruct the revenue collection process of local bodies.
The court noted allegations that the petitioner’s residential building was potentially converted into a commercial building for homestay purposes in Kodaikanal hills, suggesting a motive behind challenging the tax hike.
Finding that the jurisdiction of public interest litigation was being significantly misused by individuals with vested interests, the court decided to dismiss the petition. To underscore the disapproval of this practice, the court imposed exemplary costs of ₹75,000 on the petitioner, directing the amount to be paid to the Municipal Administration of Kodaikanal.
Consequently, the writ petition was dismissed, and the connected miscellaneous petition was closed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
