G.Sakthivel vs The Commissioner Of Municipality
2023 Latest Caselaw 915 Mad

                                                                              W.A.No.100 of 2023


                                     IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                  DATED: 23.01.2023

                                                           CORAM

                                     THE HON'BLE MR.T.RAJA, ACTING CHIEF JUSTICE

                                                            AND

                                  THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY

                                               Writ Appeal No.100 of 2023

                     1. G.Sakthivel
                     2. S.Tamilselvi                                     ..   Appellants

                                                            Vs.

                     The Commissioner of Municipality
                     Pollachi Municipality
                     Pollachi.                                           ..   Respondent


                     Prayer: Appeal under Clause 15 of Letters Patent against the order
                     dated 04.08.2022 made in W.P.No.35560 of 2019.



                                     For the Appellants       : Mr.M.Muthappan

                                     For the Respondent       : Mr.Haja Nazirudeen
                                                                Additional Advocate General I
                                                                Assisted by
                                                                Mr.B.Anand


                                                          JUDGMENT

https://www.mhc.tn.gov.in/judis W.A.No.100 of 2023

(Delivered by the Hon'ble Acting Chief Justice)

This writ appeal has been directed against the order 04.08.2022

made in W.P.No.35560 of 2019, wherein, the learned Single Judge has

held that the property of the appellants has been assessed on the

basis of the rates applicable to Udumalai Road for several years and

therefore, the said assessment cannot not be altered.

2. Learned counsel for the appellants submitted that when the

property in S.Nos.31, 32, 33, 34, T.S.No.221/Part, 222, 223, 224, 225

Part 226, 231/3, 231/4 of Ward 14, Pollachi Town, is located in

between Dr.Munusamy Road and Udumalai Road and that major

portion of the property is in Dr.Munusamy Road, the respondent

Municipality cannot compute tax as per the rate applicable to Udumalai

Road, instead of Dr.Munusamy Road.

3. Learned Additional Advocate General submitted that the

appellants, without challenging the correctness of the assessment of

tax for their property by way of an appeal, have come up before this

Court. He further submitted that the appellants have not paid the

https://www.mhc.tn.gov.in/judis W.A.No.100 of 2023

property tax since 2017 nor challenged the same.

4. Admittedly, there is no dispute with regard to the location of

the property. The respondent has been assessing the property tax

applicable to Udumalai Road for several years and therefore, it is not

open to the appellants to say that the assessment has to be made on

the basis of the market value of the property located in Dr.Munusamy

Road as it is a junction touching the property. Further, the appellants

having paid the tax for the year 2015-16 as per the rate applicable to

Udumalai Road, cannot challenge the same on the ground that it

should be assessed as per the rate applicable to Dr.Munusamy Road.

We do not find any reason to interfere with the order of the learned

Single Judge. Accordingly, the writ appeal fails and the same is

dismissed. No costs. Consequently, CMP No.995 of 2023 is also

dismissed.

                                                                        (T.R., ACJ.)   (D.B.C., J.)
                                                                                23.01.2023
                     Index            : Yes/No
                     Neutral Citation : Yes/No

                     kpl

https://www.mhc.tn.gov.in/judis W.A.No.100 of 2023

To

The Commissioner of Municipality Pollachi Municipality Pollachi.

https://www.mhc.tn.gov.in/judis W.A.No.100 of 2023

T.RAJA, ACJ, and D.BHARATHA CHAKRAVARTHY,J

(kpl)

W.A.No.100 of 2023

23.01.2023

https://www.mhc.tn.gov.in/judis