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P.T.N.Amaran vs The Commissioner

Madras High Court|23 November, 2017

JUDGMENT / ORDER

By consent, this writ petition itself is taken up for final disposal.
2. This writ petition has been filed by the petitioner, challenging the impugned notice of the respondent dated 23.10.2017, vide which, he was directed to pay a sum of Rs.2,26,571/- towards property tax.
3. The learned Counsel for the petitioner submitted that for the petitioner's property, the original assessment is only Rs.140/- per assessment and the petitioner was also regularly paying the same. Whereas, all of a sudden, the present impugned notice came to be passed, as if the revised tax is Rs.17,407/- per assessment and calculating from the year 2011, he was directed to pay Rs.2,26,571/-, without assigning any reasons therefor and without affording any opportunity to put forth his objections.
4. Upon notice, the learned Counsel appearing for the respondent, fairly submitted that the petitioner's explanation would be considered, if he submits the same, within the time stipulated by this Court.
5. At this juncture, the learned Counsel for the petitioner submitted that the respondent may be directed to provide the worksheet, so as to enable the petitioner to put forth his objections.
6. Heard both sides and perused the documents placed on record.
7. Considering the facts and circumstances of the case, this Court, while declining to interfere with the impugned order, directs the respondent to furnish the worksheet to the petitioner forthwith and thereafter, within a period of two weeks, the petitioner shall file his objections before the respondent. On such filing, the respondent shall consider the same and pass final orders, on merits and in accordance with law, within a period of four weeks thereafter.
8. With the above directions, this writ petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed.
To The Commissioner, Thirumangalam Municipality, Thirumangalam, Madurai District.
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Title

P.T.N.Amaran vs The Commissioner

Court

Madras High Court

JudgmentDate
23 November, 2017