Madras High Court
B.Ramachandra Babu vs The Government Of Tamil Nadu on 5 September, 2024
Author: R.Suresh Kumar
Bench: R.Suresh Kumar, C.Saravanan
W.A.Nos.2505 and 2593 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05.09.2024
CORAM :
THE HON'BLE MR.JUSTICE R.SURESH KUMAR
AND
THE HON'BLE MR.JUSTICE C.SARAVANAN
W.A.Nos.2505 and 2593 of 2021
and CMP Nos.16312 and 16892 of 2021
B.Ramachandra Babu .. Appellant in
W.A.No.2505/2021
B.Rajeondra Babu .. Appellant in
W.A.No.2593/2021
-vs-
1. The Government of Tamil Nadu,
Rep. by its Secretary,
Municipal Administration and Water
Supply Department, Fort St. George,
Chennai 600 009.
2. The Commissioner,
Chengalpattu Municipality,
Kancheepuram District. .. Respondents in
both WAs.
Prayer: Appeals filed under Clause 15 of the Letters patent against the
order dated 22.06.2021 passed in W.P.No.28348 of 2018 and order
dated 19.04.2021 passed in W.P.No.29768 of 2018 on the file of this
Court.
For the Appellant : Mr.R.Rajarajan
in both WAs.
__________
Page 1 of 8
https://www.mhc.tn.gov.in/judis
W.A.Nos.2505 and 2593 of 2021
For the Respondents : Mr.T.Srinivasan
in both WAs. Spl. G.P. for R-1
: Mr.P.Srinivas
Stdg. Counsel for R-2
*****
COMMON JUDGMENT
(Judgment of the Court was made by R.Suresh Kumar, J.)
Since the issue raised in both the writ appeals is one and the
same, the writ appeals were heard together and are disposed of by
this common judgment.
2. The appellants have challenged the notices with regard to
enhancement of property tax by the second respondent-Municipality
and filed the two writ petitions.
3. The learned Judges, who have disposed of those writ petitions
through the respective impugned orders dated 22.06.2021 and
19.04.2021, have dismissed the writ petitions on the ground of non-
exhausting of appellate remedy.
4. We have gone through the orders impugned where the
learned Judges have held that before enhancing the property tax,
__________
https://www.mhc.tn.gov.in/judis
W.A.Nos.2505 and 2593 of 2021
notices had been issued and thereafter, final notices also had been
issued enhancing the property tax and demanding to pay the tax
arrears. Against such orders, there is a appellate remedy available
before the appellate authority and without approaching the appellate
authority, since the writ petitions had been filed, it cannot be
entertained and therefore, on that sole ground itself, both the writ
petitions were dismissed.
5. Against those orders, when these intra-court appeals were
filed, a Co-ordinate Bench of this Court had granted respective interim
orders by imposing a condition that the appellants shall deposit 50% of
the property tax arrears to the credit of the writ appeal account,
which, according to the learned counsel for the appellants as well as
the respondent-Municipality, had been complied with by the appellants.
6. We have heard Mr.R.Rajarajan, learned counsel for the
appellants, Mr.T.Srinivasan, learned Special Government Pleader for
the first respondent and Mr.P.Srinivas, learned standing counsel for the
second respondent-Municipality.
__________
https://www.mhc.tn.gov.in/judis
W.A.Nos.2505 and 2593 of 2021
7. The learned standing counsel appearing for the respondent-
Municipality would submit that the learned Judge has only directed the
appellants to go before the appellate authority, where, if at all, they
have to prefer an appeal, they have to pay the entire tax arrears
including the enhanced tax, therefore, instead of paying the tax
arrears and filing the appeal, they have chosen to come before this
Court by filing the writ petitions. Hence, the decision taken by the
learned Judges, which is impugned herein, is to be sustained, he
contended.
8. However, Mr.Rajarajan, learned counsel appearing for the
appellants would contend that before making the enhancement, no
proper procedure had been adopted and even though stay has been
granted by this Court at the time of entertaining the appeals, once
again further enhancement also had been made by the respondent-
Municipality which is contempt in nature. Hence, the learned counsel
appearing for the appellants seeks indulgence of this Court to interfere
with the orders passed by the learned Judges which are impugned
herein directing or relegating the parties to go before the appellate
authority.
__________
https://www.mhc.tn.gov.in/judis
W.A.Nos.2505 and 2593 of 2021
9. We have considered the said rival submissions made by the
learned counsel for both sides and perused the materials placed before
this Court.
10. As has been rightly held by the learned Judges of the Writ
Court, since there has been an effective statutory appellate remedy
available, the appellants ought to have exercised that option by
availing the appellate remedy. Without any plausible reason, as a
matter of course, this Court would not entertain the writ petitions
invoking the extraordinary jurisdiction of this Court under Article 226
of the Constitution of India when there has been an alternate
efficacious statutory appellate remedy available for the litigant. This
position has been settled in number of decisions of the Hon'ble
Supreme Court also. Therefore, there is no infirmity in the orders of
the learned Judges dismissing those writ petitions relegating the
parties to go before the appellate authority. Hence, the orders
impugned are to be sustained.
11. Insofar as the payment of arrears of the property tax
including the enhanced property tax is concerned, the appellants are
liable to pay the entire arrear of tax before enhancement. Insofar as
__________
https://www.mhc.tn.gov.in/judis
W.A.Nos.2505 and 2593 of 2021
the difference amount due to enhancement is concerned, we deem it
appropriate to direct the appellants to pay 25% of the difference, that
is, out of the enhanced property tax, over and above the amount
already deposited, as a condition precedent to entertain the appeal to
be filed before the appellate authority. If such conditions are complied
with by the appellants and the appeal is filed, that shall be entertained
and be decided by the appellate authority after giving an opportunity
of being heard to both sides at the earliest thereafter.
12. With these directions, the writ appeals are disposed of.
However, there is no order as to costs. Consequently, connected
miscellaneous petitions are closed.
(R.S.K., J.) (C.S.N., J.)
05.09.2024
Index : Yes/No
NC : Yes/No
sra
__________
https://www.mhc.tn.gov.in/judis
W.A.Nos.2505 and 2593 of 2021
To
1. The Secretary to Government of Tamil Nadu,
Municipal Administration and Water
Supply Department, Fort St. George,
Chennai 600 009.
2. The Commissioner,
Chengalpattu Municipality,
Kancheepuram District.
__________
https://www.mhc.tn.gov.in/judis
W.A.Nos.2505 and 2593 of 2021
R.SURESH KUMAR, J.
AND
C.SARAVANAN,J.
(sra)
W.A.Nos.2505 and 2593 of 2021
05.09.2024
__________
https://www.mhc.tn.gov.in/judis
