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N. KAMAL versus THE COMMISSIONER

High Court of Madras

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N. Kamal v. The Commissioner - W.P.(MD)No.1910 of 2007 [2007] RD-TN 2670 (14 August 2007)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 14/08/2007

CORAM:

THE HONOURABLE MR. JUSTICE P.D.DINAKARAN

W.P.(MD)No.1910 of 2007

N. Kamal ... Petitioner Vs

1. The Commissioner,

Madurai Corporation,

Aringnar Anna Malaigai,

Madurai - 625 002.

2. The Assistant Commissioner (North Zone),

Madurai Corporation,

Aringnar Anna Malaigai,

Madurai - 625 002. ... Respondents Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorarified Mandamus to call for the records of the first respondent in Va.Ma.va.9/510/2003 dated 29.12.2004 and to quash the same and to direct the respondents to order name transfer by entering the name of the petitioner in the Taxation Assessment No.10506 on the file of the Respondent Corporation.

For Petitioner ... No representation

For Respondents ... Mr. Murali

:ORDER



The Petitioner has filed this writ petition for issuance of a Writ of Certiorarified Mandamus to call for the records of the first respondent in Va.Ma.va.9/510/2003 dated 29.12.2004 and to quash the same and to direct the respondents to order name transfer by entering the name of the petitioner in the Taxation Assessment No.10506 on the file of the Respondent Corporation.

2. What is impugned in the writ petition is the proceedings of the first respondent dated 29.12.2004 demanding house tax due of Rs.34,850/- for the Assessment years from 1987 to 1993, 1995 - 1996 and 2003 to 2005, in addition to underground drainage contribution of Rs.5,000/- and Vaigai Renovation for the periods of 2003-2004 and 2004 - 2005 at seventy rupees each.

3. Of course, while admitting this writ petition, this Court by an order dated 16.03.2005 passed the following interim order:- "There will be an order of interim stay on the condition that the petitioner deposits a sum of Rs.50,000/- (Rupees Fifty Thousand only) and underground drainage deposit on or before 23.03.2005, failing which the stay will stand automatically vacated. Notice".

4. Taking note of non-compliance of the conditional order dated 16.03.2005, this Court by an order dated 03.03.2006 passed the following order:- "In all these cases, in spite of time granted, compliance has not been effected. Therefore, as a final chance, the petitioners are directed to comply with the returns, within a period of two weeks, viz., 17.03.2006. It is made clear, failing compliance, the concerned petition will stand automatically dismissed".

5. Today, when the matter was taken up for hearing, there was no representation for the petitioner. Whether the conditional orders, referred to above, have been complied with or not is not known.

6. However, concededly, the petitioner has got right of Appeal remedy before the Appellate Tribunal under Rule 20 of Taxation Rules under Schedule II of Madurai City Municipal Corporation Act, 1971. Therefore, except permitting the petitioner to prefer an appeal before the Appellate Tribunal, no further orders are necessary in this writ petition.

The writ petition is disposed of accordingly. No costs. To:

1. The Commissioner,

Madurai Corporation,

Aringnar Anna Malaigai,

Madurai - 625 002.

2. The Assistant Commissioner (North Zone),

Madurai Corporation,

Aringnar Anna Malaigai,

Madurai - 625 002. 


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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