KOTHARI INDUSTRIAL CORPORATION LIMITED FERTILIZER DIVISION CHENNAI Vs. KATHIVAKKAM MUNICIPALITY ENNORE CHENNAI

JUDGEMENT

(1.) HAVING regard to the magnitude of the consequence that may arise in respect of such appeals that may be preferred before the District Court challenging the orders of the tax revisions made by the Taxation Appeal Committees of different municipalities, I am of the view that disposal of this Civil Revision petition would provide a solution to such problems that may arise in similar appeals preferred before the District Courts.

(2.) VIEWED in that respect, on a perusal of the relevant materials filed in this Civil Revision and after hearing the learned counsel for the petitioner as well as the Municipality, I find that though under the T.N.District Municipalities Act, there is a specific provision under Section 26(A)(a) providing the manner in which the difference in the revised tax should be deposited in the event of an appeal being preferred before the Taxation appeal committee, no such provision has been provided for in the Act while an aggrieved party prefer any appeal before the District Court against the orders of the Taxation Appeal Committee. The provision for preferring an appeal before the District Court came to be made by virtue of a Rule namely, Rule 26(B) which came to be introduced pursuant to the issuance of G.O.Ms.127, dated 27.5.1998. The said Rule reads as under: