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2012 DIGILAW 3618 (MAD)

Sivagnanam v. Commissioner, Tindivanam

2012-08-17

M.JAICHANDREN

body2012
Judgment :- 1. Heard the learned counsel for the petitioner, as well as the learned Additional Government Pleader, appearing for the respondent. 2. The main contention of the learned counsel for the petitioner is that the impugned demand notice, dated 28.05.2009, should not have been issued by the respondent, without issuing a special notice for increasing the property tax payable by the petitioner, in respect of the property in question. 3. The learned Additional Government Pleader, appearing for the respondent, had not refuted the said submission made by the learned counsel for the petitioner. 4. In view of the above, the impugned demand notice, dated 28.5.2009, issued by the respondent, is set aside. The consequential order passed by the respondent, on 28.12.2010, is also set aside. However, it is open to the respondent to issue an appropriate notice to the petitioner, relating to the property tax payable by him, in respect of the property, bearing Door No.11/54/5, Gandhi Nagar, Tindivanam. The respondent shall also afford an opportunity of personal hearing to the petitioner, before passing an order for the payment of property tax, payable by the petitioner. 5. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.