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2013 DIGILAW 819 (MAD)

Misrath Begum v. Commissioner Coimbatore City Municipal Corporation Town Hall, Coimbatore

2013-02-08

V.DHANAPALAN

body2013
JUDGMENT 1. The petitioners have come forward with this writ petition for a writ of certiorarified mandamus to call for the records of the 2nd respondent in Assessment No.247768 for the period from 01-04-2008 signed dated nil and quash the same and direct the respondents 1 & 2 to make the revisional assessment in accordance with the rules and recommended guidelines. 2. Heard the learned counsel appearing on behalf of both the parties. 3. The petitioners' property was assessed by assessment No.247768 in the year 2005 and the half year tax was assessed as Rs.13,136/- (Rupees Thirteen thousand one hundred and thirty six only). As per the demand notice, the property tax of the petitioner was revised from Rs.2568/- (Rupees Two thousand five hundred and sixty eight only) per half year to Rs.4494/-(Rupees four thousand four hundred and ninety four only) per half year for the period from 01-04-2008 violating the guidelines laid by the third respondent dated 20-02-2008 and the provisions of the Coimbatore City Municipal Corporation Act. 4. A reference was made to the judgment dated 13-02-2009 in W.P.No.26891 of 2008 etc. batch (M/s. New Vijay Lodge & Others Vs. The Commissioner Coimbatore City Municipal Corporation, Coimbatore and others) wherein this Court allowed the writ petitions setting aside the demand and directed the Commissioner, Corporation to follow the guidelines and the statutory provisions and to arrive at the revision of annual value and property tax on provisional basis and serve the same on the petitioners to file their objections and thereafter, pass final assessment order after considering the objections of the petitioners and taking note of the guidelines issued by the Commissioner for Municipal Administration. 5. In view of the order passed by this Court in similar petitions as mentioned above, the writ petition stands allowed, setting aside the assessment orders and directing the respondents to pass orders in accordance with law after giving an opportunity to the petitioners to file their objections. No costs. The connected miscellaneous petitions are closed.