Madras High Court
S.S.Kamatchi Nathan vs Secretary To Government on 28 June, 2021
W.A.(MD)No.573 of 2019
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 28.06.2021
CORAM:
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
AND
THE HONOURABLE MRS.JUSTICE S.ANANTHI
W.A.(MD)No.573 of 2019
and
C.M.P.(MD)Nos.4736 & 7188 of 2019
1.S.S.Kamatchi Nathan
2.Kalavathi : Appellants
Vs.
1.Secretary to Government,
Municipal Administration and Water Supply Department,
Government of Tamil Nadu,
Fort St. George,
Chennai.
2.The Commissioner of Town Panchayats,
Kuralagam,
Chennai – 600 108.
3.The Executive Officer,
T.Kallupatti Town Panchayat,
T.Kallupatti,
Madurai District. : Respondent
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W.A.(MD)No.573 of 2019
PRAYER: Writ Appeal filed under Clause 15 of the Letters Patent,
praying to set aside the order dated 12.04.2019, in W.P.(MD)No.6651 of
2019, so far as the direction to levy a special revision of property tax
assessment on the expiry of five years from the date of first assessment
and thereby allowing this Writ Appeal and thus allowing the Writ Petition
in toto.
For Appellant : Mr.J.Barathan
For Respondents 1&2 : Mr.R.Baskaran
Standing Counsel for Government
For Respondent No.3 : Mr.M.Rajarajan
JUDGMENT
***************
[Judgment of the Court was delivered by T.S.SIVAGNANAM, J.]
We have heard Mr.J.Barathan, learned Counsel appearing for the
appellants, Mr.R.Baskaran, learned Standing Counsel for Government
appearing for the respondents 1 & 2 and Mr.M.Rajarajan, learned
Counsel appearing for the third respondent.
2.With the consent on either side, this Writ Appeal is taken up
for disposal.
3.The appellants are the writ petitioners in W.P.(MD)No.6651 of
2019, wherein the appellants challenged the order passed by the third
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W.A.(MD)No.573 of 2019
respondent namely, the Executive Officer of the T.Kallupatti Town
Panchayat, revising the property tax assessment from Rs.5,214/- to
Rs.12,760/-, in respect of Assessment No.3396 and Rs.20,732/- to
Rs.51,832/-, in respect of Assessment No.3397 and consequently, to
restore the water supply in respect of those two assessments. The learned
Single Bench had allowed the writ petition and the appellants have no
grievance about it. What the appellants are aggrieved is the directions
contained in paragraph No.4 of the impugned order.
4.In our considered view, the issue which was before the learned
Writ Court was whether the revision of assessment was proper. The
Court came to the conclusion that the revision notice need to be
interfered with. The third respondent, namely the Executive Officer of
T.Kallupatti Town Panchayat, is not aggrieved by that portion of the order
passed by the learned Writ Court. In such circumstances, we are of the
view that the third respondent Town Panchayat should be allowed to issue
fresh notice, by giving an opportunity to the assessee to put forth its
assessment and thereafter assess the property to tax at the appropriate
rate. Therefore, it will not be appropriate for the Court to intervene at
this juncture and issue directions when the said dispute was not subject
matter of controversy in the writ petition. Therefore, we are of the view
that the directions contained in paragraph No.4 of the impugned order
dated 12.04.2019, requires to be set aside.
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W.A.(MD)No.573 of 2019
5.Accordingly, the Writ Appeal is allowed and the observations
and directions contained in paragraph No.4 of the impugned order in W.P.
(MD)No.6651 of 2019 is set aside and the matter is remanded to the third
respondent namely, the Executive Officer of the T.Kallupatti Town
Panchayat, to issue a pre-revision notice in accordance with the relevant
statute and Government Orders, affording an opportunity to show cause
to the appellant and thereafter complete the assessment in accordance
with law. It is made clear that insofar as the assessment which has
already been done prospectively, the appellant should continue to pay the
revised tax and there shall not be any default. The above directions be
complied with within a period of two [2] weeks from the date of receipt of
a copy of this judgment. However, there shall be no order as to costs.
Consequently, connected miscellaneous petitions are closed.
[T.S.S., J.] & [S.A.I., J.]
28.06.2021
Index : Yes / No
Internet : Yes / No
MR
Note: In view of the present lock down owing to COVID-19
pandemic, a web copy of the order may be utilized
for official purposes, but, ensuring that the copy
of the order that is presented is the correct copy,
shall be the responsibility of the advocate/litigant
concerned.
https://www.mhc.tn.gov.in/judis/
W.A.(MD)No.573 of 2019
To
1.Secretary to Government,
Municipal Administration and Water Supply Department,
Government of Tamil Nadu,
Fort St. George,
Chennai.
2.The Commissioner of Town Panchayats,
Kuralagam,
Chennai – 600 108.
3.The Executive Officer,
T.Kallupatti Town Panchayat,
T.Kallupatti,
Madurai District.
https://www.mhc.tn.gov.in/judis/
W.A.(MD)No.573 of 2019
T.S.SIVAGNANAM, J.
AND
S.ANANTHI, J.
MR
JUDGMENT MADE IN
W.A.(MD)No.573 of 2019
28.06.2021
https://www.mhc.tn.gov.in/judis/
