Madras High Court
Chennai Petroleum Corporation ... vs Greater Chennai Corporation on 16 December, 2021
W.P.No.1479 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 16.12.2021
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.1479 of 2021
and W.M.P.No.1675 of 2021
(Through Video Conferencing)
Chennai Petroleum Corporation Limited,
536, Anna Salai, Teynampet,
Chennai 600 018. ... Petitioner
vs
1.Greater Chennai Corporation,
Represented by its Commissioner,
Ripon Building,
EVR Salai, Chennai 600 003.
2.The Zonal Officer/Asst.Revenue Officer II,
Zone II,
Greater Chennai Corporation,
No.1, Kamarajar Salai,
Manali, Chennai 600 068. ... Respondents
Prayer: Petition filed under Article 226 of the Constitution of India to
issue a Writ of Certiorari, calling for the records from the second
respondent, culminating to the letter and Bill No.02-018-07101-000
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W.P.No.1479 of 2021
dated 13.02.2020 viz., the purported demand and the Reminder Notice
dated 20.08.2020 bearing Reference No.Z.O.2.R.D.C.No.R/01817/2019
issued by the second respondent arising out of the purported Pre-
Assessment Notice dated 13.01.2020 and quash the same.
For Petitioner : Mr.Sathish Parasaran
Senior Counsel for
Mr.S.Arjun Suresh
For Respondents : Mr.Raman Laal
Additional Advocate General
Asst.by Ms.S.Vaitheeswari
Senior Counsel.
ORDER
This is the second round of litigation by the petitioner. Earlier, the
petitioner had filed W.P.No.17289 of 2010 before this Court which came
to be disposed by an order dated 07.09.2018. The petitioner had
challenged demand notice issued by the second respondent Corporation
on 14.07.2010 demanding a sum of Rs.84,29,448/-. The said wit petition
was disposed with the following observations:-
“9. Accordingly, the following orders are passed:-
(i) The claim of the writ petitioner with reference
to the prayer sought for in the present Writ Petition
stands rejected.
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W.P.No.1479 of 2021
(ii) The writ petitioner is directed to pay arrears of
property tax of Rs.49,39,992/- (Rupees Forty Nine
Lakhs Thirty Nine Thousand Nine Hundred and Ninety
Two Only) within a period of four (4) weeks from the
date of receipt of a copy of this order.
(iii) In the event of failure on the part of the writ
petitioner in paying the arrears of property tax within the
time limit stipulated above, the Corporation of Chennai,
is directed to initiate all further action by following the
procedures contemplated under law within a period of
four(4) weeks thereafter”.
2. The said order was also challenged by the petitioner before the
Hon'ble Division Bench of this Court in W.A.No.2705 of 2018 which
came to be disposed, by an order dated 06.02.2019 with the following
observations:-
“8. In the result, the writ appeal is allowed, with a
direction to the second respondent, the Zonal Officer,
Corporation of Chennai to cause inspection in the
appellant's property within a period of two weeks from
the date of receipt of a copy of this judgment, after notice
to the appellant and after carrying out a thorough
inspection of the land, building and other amenities
provided in the premises of the appellant, the second
respondent shall file a report. The said report along with
pre-assessment notice shall be forwarded to the
appellant, giving them sufficient time to file their
objections. On receipt of the objections, if any, received
from the appellant, the authority concerned shall afford
an opportunity of personal hearing to the appellant and
proceed to make the final assessment, in accordance with
law. Accordingly, the order dated 07.09.2018 in
W.P.No.17282 of 2010 is hereby set aside. No costs.
Consequently, connected miscellaneous petition is
closed”.
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W.P.No.1479 of 2021
3. It is the specific case of the petitioner that the tax demanded in
the Bill dated 13.02.2020 Reminder Notice dated 20.08.2020 bearing
Reference No.ZO.ZR.D.C.No.R/01817/2019 for the entire area is not
sustainable as admittedly a portion of the land has been utilized for
constructing CPCL Polytechnic wayback in 2011 and therefore not
sustainable.
4. Learned Senior counsel for the petitioner submits that the
inspection report of the property together with Pre-Assessment notice was
to be furnished to the petitioner and the petitioner was entitled to file its
objections if any to the same and it is only thereafter the 2nd respondent
was required to pass appropriate orders after calling upon the petitioner
for a personal hearing.
5. It is submitted that inspection was done without due notice to
the petitioner. It is further submitted that inspection report was also not
furnished to the petitioner before the impugned demand notice was
issued. It is further submitted that in the demand impugned bill dated
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W.P.No.1479 of 2021
13.02.2020 has been made without affording an opportunity of personal
hearing to the petitioner. It is therefore submitted that the impugned
order has to go as it has been passed in violation of the order passed by
the Division Bench of this Court .
6. Appearing on behalf of the learned Additional Advocate General
for the respondents fairly submits that from the records on available, it
appears that the impugned bill has been issued without calling upon the
petitioner for a personal hearing and therefore the matter may be remitted
back to the 2nd respondent.
7. The learned Additional Advocate General for the respondents
submits that copy of the Inspection Report will be furnished to the
petitioner before making a fresh demand.
8. In view of the above submissions of the learned Senior Counsel
for the petitioner, the learned Additional Advocate General for the
respondents, the impugned order/demand notice dated 13.01.2020 is
quashed and the case is remitted back to the 2nd respondent to make a
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W.P.No.1479 of 2021
fresh determination of tax after affording an opportunity of personal
hearing to the petitioner.
9. The copy of the re-inspection report already on file shall be
furnished to the petitioner by the second respondent within a period of 15
days from the date of receipt of a copy of this order.
10. The petitioner shall file its objections, if any, to the said
inspection report and if required may request to the second respondent to
revisit the property for re-inspection of the property in presence of the
petitioner's representative in which case latter shall obtain a dated
signature and acknowledgement from the authorised representative of the
petitioner in compliance of the order dated 06.02.2019 in W.A.No.2705
of 2018 and give a copy of the re-inspection report to the petitioner within
15 days of re-inspection .
11. The petitioner shall file its objection in the event of re-
inspection within 15 days from the date of receipt of re-inspection report.
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W.P.No.1479 of 2021
12. The second respondent shall thereafter endeavour to pass a
speaking order on merits and in accordance with law, within a period of
60 days and issue a demand notice to the petitioner.
13. This writ petition is allowed with the above observation. No
costs. Consequently, connected miscellaneous petition is closed.
16.12.2021
Index: Yes/ No
Internet : Yes/No
Speaking/Non-speaking Order
kkd
To
1.Greater Chennai Corporation,
Represented by its Commissioner,
Ripon Building,
EVR Salai, Chennai 600 003.
2.The Zonal Officer/Asst.Revenue Officer II,
Zone II,
Greater Chennai Corporation,
No.1, Kamarajar Salai,
Manali, Chennai 600 068.
C.SARAVANAN,J.
https://www.mhc.tn.gov.in/judis
W.P.No.1479 of 2021
kkd
W.P.No.1479 of 2021
16.12.2021
https://www.mhc.tn.gov.in/judis
