V SUBRAMANIAN Vs. COMMISSIONER CORPORATION

JUDGEMENT

(1.) THIS writ petition has been filed seeking to call for the records of the respondents pertaining to the assessment and levy of vacant Land Tax as demanded by the respondents, particularly the second respondent, in their tax demand car showing vacant Land Tax Assessment No. 180137, ward No. 59 writer A6, pertaining to the property owned by the petitioner at Door No.101, Pudu Kinaru Street, Coimbatore, quash the same and direct the respondents to provide 4 water connections to the 4 apartment buildings, constructed by collecting appropriate charges.

(2.) THE grievance of the petitioner is that the levy of vacant and tax demanded by the respondents particularly the second respondent in the Assessment order has been passed without issuing a notice to the petitioner setting out the grounds on which the vacant and tax is assessed and without giving him an opportunity to defend the claim that the respondents are not entitled to demand vacant land tax.

(3.) LEARNED counsel appearing for the respondents relied upon the counter affidavit to state that the amount that has been determined by the respondents in respect of the vacant land tax is based on the guidelines and G.Os issued from time to time. The details of the calculation on the basis of which vacant land tax is demanded and has been set out in the Counter affidavit.