QUILON HOTELS AND RESORTS PVT. LTD. Vs. THE MUNICIPAL CORPORATION AND THE TRIBUNAL FOR LOCAL SELF GOVERNMENT

JUDGEMENT

(1.) PETITIONER company own a five star hotel namely The Beach Orchid. There are three buildings, bearing Nos. 1259/863 -A, 1260/863 -B and 1261/863 -C in Ward No. XIX of the first respondent. Municipality assessed property tax at Rs. 9,78,469/ -, Rs. 1,723/ - and Rs. 52,829/ - in respect of the aforesaid buildings. It is stated that the petitioner filed revision before the first respondent and by order dated 17.3.2009 the assessment was completed.

(2.) APPEAL was filed to the Municipal Council and the Council by Ext.P1 order dated 22.12.2009 reduced the property tax to Rs. 8,80,622/ -, Rs. 1,551/ -, Rs. 47,525/ - respectively. Against the appellate order, petitioner filed revision before the Tribunal, a copy of which is Ext.P2. The Tribunal by order passed on 22.2.2010 returned the revision, stating that Section 11 is not properly complied with. It is in these circumstances this writ petition is filed praying for quashing the order dated 22.2.2010 referred to above and to direct the Tribunal to take back Ext.P2 revision and dispose of the same in accordance with law.

(3.) I have considered the submissions made.