This writ petition is filed challenging the demand notice dated 08.09.2015, wherein and whereby, the petitioner was called upon to pay a sum of Rs.10,52,506/- as property tax arrears.
2. Heard the learned counsel for the petitioner and the learned Standing Counsel appearing for the respondents.
3. It is seen that the impugned demand notice was issued in pursuant to the order of revised assessment. It is also seen that the petitioner has challenged such revised assessment before the 1st respondent by way of an appeal dated 23.11.2015. When that being the position, the petitioner is not entitled to canvass the correctness or otherwise of the demand notice without agitating the matter before the Appellate Authority. Therefore, this writ petition is disposed of by giving liberty to the petitioner to agitate the matter before the Appellate Authority. Since the appeal was filed on 23.11.2015, the Appellate Authority namely, the first respondent, shall consider the appeal on its own merits and pass orders in accordance with law within a period of four weeks from the date of receipt of a copy of this order. No costs. Consequently, connected miscellaneous petition is closed.
10.03.2017 Speaking/Non Speaking Index : Yes/No vsi To
1.The Commissioner, The Corporation of Chennai, Rippon Builiding, No.1131, EVR Periyar Salai, Park Town, Chennai-600 003.
2. The Revenue Officer, Revenue Department, Zone 13, Corporation of Chennai, 15, Dr. Muthusamy Salai, Adyar, Chennai-600 020.
K.RAVICHANDRABAABU,J.
vsi W.P.No.38495 of 2015 10.03.2017 http://www.judis.nic.in