The petitioners have come forward with above writ petition praying to issue a Writ of Mandamus to forbear the respondents from collecting or demanding enhancement of Timber tax from the second petitioner and the similarly situated members of the first petitioner-association, as the proposed enhancement of tax under Section 129 of the Chennai City Municipal Corporation Act, 1919 is not with the Legislative competence.
2. It is submitted by the learned counsel for the respondents 2 and 3/Corporation of Chennai that there is a Circular issued by the Corporation of Chennai on 06.09.2005, wherein a decision was taken that the Timber tax could not be increased. The respondents 2 and 3/Corporation of Chennai have filed counter affidavit, and the relevant paragraphs 9 to 11 of the same are extracted hereunder: "9. I submit that in consonance with the directions of the State Government, the Council in its Resolution No.328/2005, dated 29.08.2005 had resolved to collect the tax on timber only at the rate of Rs.5/- per ton.
10. I submit that in pursuance of the Council Resolution, suitable instructions have been given by this respondent Corporation to collect the tax on timber only at the rate of Rs.5/- per ton.
11. I further submit that the tax on timber is being collected at the rate of Rs.5/- per ton in accordance with Sec.129 of Chennai City Municipal Corporation Act, 1919. No revision of the tax on timber was made so far by this respondent Corporation."
3. In the light of the above stand taken by the respondents 2 and 3 in the counter affidavit, more particularly in the light of the Resolution dated 29.08.2005 of the Corporation, wherein, it was resolved to collect the Timber tax only at the rate of Rs.5/- per ton and that the respondents have not proceeded further in the light of the above Resolution mentioned supra, the Writ Petition is disposed of accordingly. No costs. W.P.M.P. is closed.
21.09.2017 cs To
1. The Secretary, Municipal Administration & Water Supply Department, Fort. St. George, Chennai-9.
2. The Corporation of Chennai Rep. by its Commissioner, Ripon Building, Chennai-3.
3. The Revenue Officer, Corporation of Chennai Ripon Buildings, Chennai-3.
S.VAIDYANATHAN, J cs W.P.No.26236 of 2003 21.09.2017