Case Law Details
Andhra Kala Sravanthi Vs The Commissioner (Madras High Court)
Madras High Court set aside the orders calling upon the petitioner to remit arrears of property tax as no notice was issued prior to passing order of re-assessment under section 137B of the Chennai City Municipal Corporation Act.
Facts- The petitioner is Sri Andhra Kala Sravanthi, and challenges order levying property tax under the provisions of the Chennai City Municipal Corporation Act, 1919 and Water and Sewerage Tax under the provisions of the Chennai Metropolitan Water Supply and Sewerage Act, 1978 and being a notice in Form 10 being a final assessment order.
Conclusion- No notice was issued prior to passing order of re-assessment under section 137B of the Chennai City Municipal Corporation Act. Hence, impugned orders dated 16.11.2021 & 17.09.2018 calling upon the petitioner to remit arrears of property tax upto second half of 2021 – 2022 are set aside. The issue of arrears of tax shall be looked into by R1 on 15.06.2023 in the presence and with co-operation of the petitioner, and an order shall be passed de novo, simultaneous with the order of exemption. These writ petitions stand disposed in terms of this order.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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