The petitioner is aggrieved against the final assessment order dated 06.01.2017 and consequently seeks for a direction to the 1st respondent to consider their representations dated 14.07.1999, 17.06.2009, 20.02.2017 and 07.03.2017 and to pass a fresh order of assessment. The petitioner also seeks for a direction to the 4th and 5th respondents, not to demand Water and Sewerage Tax at the proposed enhanced annual value mentioned in the final assessment order dated 06.01.2017.
2. Heard the learned counsel for the petitioner and learned standing counsel appearing for the respondent Corporation.
3. The only grievance of the petitioner before this Court is that the impugned final assessment order was passed without considering any of the objections raised by the petitioner, even though this Court has directed the Corporation to consider such objection by its order dated 08.09.2009 in W.P.No.16972 of 2009. It is further pointed out by the learned counsel for the petitioner that the respondent Corporation issued a notice dated 03.03.2017 calling upon the petitioner to appear with relevant documents on 07.03.2017 and such notice was issued after final assessment order and the objections raised by the petitioner against the revision. It is further stated that on receipt of the notice, the petitioner has made their objections on 07.03.2017 in writing and without considering the said objections, the demand notice was issued by the Corporation.
4. Upon hearing the learned counsel appearing on either side and on considering the fact that the Assistant Revenue Officer has issued the notice dated 03.03.2017 calling upon the petitioner to appear for enquiry on 07.03.2017 to enquire into the objections raised against the enhancement of tax and further considering fact that the said notice was issued after the final order of assessment, I am of the view that the Assistant Revenue Officer has to consider the objections raised by the petitioner on 07.03.2017 and pass orders on the same on merits in accordance with law. In this case, it is stated that no order is passed on such represention/objections filed by the petitioner so far. Therefore, I only direct the 3rd respondent to consider the objections filed by the petitioner on 07.03.2017 and pass orders on the same on merits and in accordance with law after giving due opportunity of hearing to the petitiner. Such exercise shall be done by the 3rd respondent within a period of four weeks from the date of receipt of a copy of this order. Till an order is passed on the said objections, the respondents are directed to keep all the proceedings in abeyance. The writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed.
15.06.2017 Index : Yes / No Speaking/Non-speaking order vsi/sji To
1. The Commissioner, Corporation of Chennai, Ripon Buildings,Chennai.
2. The Revenue Officer, Corporation of Chennai, Ripon Buildings, Chennai.
3. The Assistant Revenue Officer, Zone V, Basin Bridge Road, Chennai-600 021.
4. The Senior Accounts Officer-III, Chennai Metropolitan Water Supply and Sewerage Board, No.1, M.C.Road, Anna Punga, Chennai-600 021.
5. The Area Engineer, Chennai Metropolitan Water Supply and Sewerage Board, No.1, M.C.Road, Anna Punga, Chennai-600 021.
K.RAVICHANDRABAABU.J, vsi/sji W.P.No.7396 of 2017 15.06.2017