Heard Mr.Vaibhav R.Venkatesh learned counsel for the petitioner and Mrs.Karthikka Ashok, learned Standing Counsel appearing for the respondent. By consent on either side, the writ petition itself is taken up for disposal.
2. The petitioner is an organization called as the Young Men's Indian Association, registered as a society under provisions of the Tamil Nadu Societies Registration Act. The petitioner is aggrieved by three demands issued by the respondent on 19.05.2017 calling upon the petitioner to pay the arrears of property tax of of sum of Rs.94,720/-, Rs.1,09,820/- and Rs.83,340/- being the amounts payable for the period I/2017-18. The petitioner's case is that the buildings, for which, the demands were issued, are in a dilapidated condition and that they applied for demolition of the buildings vide application dated 14.7.2014. The officials of the respondent inspected the buildings and found that the buildings are unfit for occupation and accordingly granted permission for demolition vide proceedings dated 15.09.2014.
3. Though such permission was obtained by the society, the same could not be implemented till date on account of a civil litigation initiated by a few members of the society. It may not be necessary for this Court to refer to those proceedings, as the undisputed fact is that the buildings cannot be demolished on account of the pendency of the civil litigation. In such factual situation, when the respondent issued the impugned demands, the petitioner submitted their representation pointing out that the buildings have to be pulled down and that they may not be called upon to pay the property tax, as they already cleared the entire arrears upto 23.06.2015.
4. In the light of the above factual situation, while entertaining the writ petition, this Court passed an order on 31.10.2017 by directing the respondent to inspect the premises in question and report before this Court as to the condition of the buildings.
5. Mrs.Karthikka Ashok, learned Standing Counsel for the respondent submits that the respondent and a team of officials inspected the buildings and found it difficult to go near the building, as they are in a highly dilapidated condition covered by bushes and over growth and that the buildings are not capable of being occupied.
6. The above submission made by the learned Standing Counsel for the respondent, which is in pursuance of an inspection conducted by the respondent, is sufficient to hold that the impugned demands cannot be given effect to against the five buildings, for which, already permission has been granted for demolition.
7. For all the above reasons, the writ petition is allowed and the impugned demands are quashed.
27.11.2017 smn Index:Yes/No Internet:Yes/No Speaking order/Non-speaking order To.
The Assistant Revenue Officer, Zonal Officer-IX, Greater Chennai Corporation, No.1 Lake Area, 4th Cross Street, Nungambakkam, Chennai 600 034.
T.S.SIVAGNANAM,J smn Writ Petition No.27772 of 2017 & W.M.P.No.29759 of 2017 27.11.2017