Vellaikannu Theate vs The Commissioner and The Assistant Commissioner Madurai City Municipal Corporation

M. Venugopal, J.—The Petitioner has filed the present writ petition seeking the relief of writ of certiorari in calling for the records and proceedings in regard to the assessment number 130652 dated Nil pertaining to the property bearing Door No. 3, Othakadai West Street, Madurai on the file of the second Respondent/Assistant Commissioner, Madurai City Municipal Corporation, Madurai 1.

The contention of the learned Counsel for the Petitioner is that the demand of the enhanced property tax for the period from 1989 - 1990 up to 2005 - 2006 (second half year) is contrary to law, arbitrary and without jurisdiction.

The learned Counsel for the Petitioner submits that the Respondent/Corporation has initially enhanced the property tax during the year1991 and this has been challenged in Suit in O.S. No. 1395 of 1991 on the file of the learned Principal District Munsif, Madurai Town. After contest, a Decree has been passed to the effect that the enhancement of property tax made by the Corporation is an illegal one and that the Petitioner is liable to pay the tax as per the original assessment, etc.

The core plea of the Petitioner is that without adverting to the Decree in O.S. No. 1395 of1991, a demand on the basis of enhanced tax by means of a letter dated 20/6/1997 has been made and the same is an illegal one. Subsequently, another demand notice claiming enhancement, a property tax has been made on the Petitioner and this has also been the subject matter of Suit in O.S. No. 1252 of1997 on the file of the learned Principal District Munsif Court, Madurai in which a Decree has been passed holding that the Petitioner is liable to pay only on the basis of original assessment.

In the counter filed by the first Respondent/Commissioner, Madurai City Municipal Corporation, a plea has been taken that as per Section 453 of Madurai City Municipal Corporation Act, 1971, a remedy of filing an Appeal against any order of the Commissioner to select a Committee is provided for, but this has not been resorted to by the Petitioner. Also without resorting to the filing of an appeal remedy before the competent authority, the Petitioner has approached this Court by filing the present writ petition.

That apart, in the additional counter filed by the first Respondent, it is inter alia mentioned that as against the demand notices dated29/5/1991 and 20/6/1997 in two suits, they have been set aside as not sustainable in law and in as much as no appeals have been preferred by the aggrieved party, they have become final. Interestingly, the Respondent Corporation has fairly stated that the Civil Court decrees have been respected and taken into account and a collection has been made to collect correct tax amount and as such, the Petitioner is liable to pay a total sum ofRs.1,41,128/-for the period from 1991 - 1992 (first half year) to 2010 - 2011 (second half year). Further more, it is admitted by the Respondent/Madurai City Municipal Corporation that the writ Petitioner has paid a sum of Rs. 1,34,692/-by means of a cheque and later, the Petitioner has also paid the balance amount of Rs. 6,536/-on 31/1/2011. The payment of balance of Rs. 6,536/-made by the Petitioner is acknowledged by the second Respondent/ Madurai City Municipal Corporation, Madurai through Assistant Commissioner, West Zone in his communication dated 31/1/2011 addressed to the Petitioner theatre.

Inasmuch as the second Respondent/Madurai City Municipal Corporation, Madurai has received the entire amount of tax paid by the Petitioner which has been admitted by both parties and the same being not in dispute as on date, this Court is of the considered view that nothing survives for adjudication in the present writ petition.

Accordingly, this writ petition is disposed of, leaving the parties to bear their own costs. Consequently, the connected Miscellaneous Petition is closed.