Urmila Kumar v. Commissioner, Corporation of Chennai, Chennai
2011-03-23
M.JAICHANDREN
body2011
DigiLaw.ai
Judgment :- 1. Heard the learned counsel appearing on behalf of the petitioner and the learned counsel appearing on behalf the respondents. 2. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that this Court had passed an order, dated 16.07.2010, in W.P.Nos.4357 of 2010 and 13383 of 2010. Paragraph No.4 of the said order reads as follows: "4. When the writ petitions were posted for admission, the learned standing counsel for the Corporation of Chennai was directed to take notice and interim stay was granted. The learned standing counsel also submits that before issuing warrant notice dated 03.02.2010, no provisional assessment notice was issued and no final order of assessment was passed. Therefore, the impugned warrant notice dated 03.02.2010 may be set aside with liberty to the corporation to issue provisional notice giving opportunity to the petitioner to submit her objections and thereafter, the respondents may be permitted to pass final assessment order. The said submission made by the learned standing counsel for the corporation of chennai is recorded and therefore, the impugned order in W.P.No.4357 of 2010 is set aside granting liberty to the corporation to issue notice calling for objections and pass final assessment orders." 3. In the said order, a direction had been issued to the respondent to issue a provisional notice to the petitioner and to give the petitioner an opportunity to submit her objections and thereafter, to pass a final assessment order. However, the second respondent had issued the impugned final warrant notice, dated 07.03.2011, without complying with the directions issued by this Court, by its order, dated 16.07.2010. 4. The learned counsel appearing on behalf of the respondents had submitted that a provisional notice would be issued to the petitioner, with regard to the property tax liable to be paid by her. After giving her an opportunity to raise her objections, a final assessment order would be passed. 5. In such circumstances, the impugned final warrant notice issued by the second respondent is set aside. However, it is made clear that it would be open to the respondents to assess the property tax to be paid by the petitioner, after issuing a provisional assessment notice and after giving an opportunity to the petitioner to raise her objections. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petitions are closed.