VARADARAJAN Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE petitioner, who is the Ward Member of Municipal Council of Dharapuram Municipality, seeks a writ in the nature of Mandamus, directing the second and third respondents to accept the resolution No.1285 dated 31.08.2009 and Resolution No.1571 dated 12.05.2010, passed by the Dharapuram Municipality Council, quo the property tax.

(2.) IN the affidavit to the writ petition, it has been pleaded that the petitioner is an elected Ward Member and resident of Dharapuram municipality.

(3.) SECTION 78 of the Tamil Nadu District Municipalities Act, 1920, reads as under: 78. Enumeration of ordinary taxes and powers of control of State Government " (1) Every municipal council may levy, (a) property tax; (b) a profession tax; (c) a tax on carriages and animals; (d) a tax on carts; (dd) a tax on advertisement other than advertisements published in the newspapers and advertisements broadcast by radio or television. (2) A hill station municipal council may also levy a tax on servants. (3) Any resolution of a municipal council determining to levy a tax shall specify the rate at which any such tax shall be levied and the date from which it shall be levided. Provided that before passing or resolution imposing a tax for the first time or increasing the rate of an existing tax on advertisement other than advertisements published in the newspapers and advertisements broadcast by radio or television, the council shall publish a notice in at least one vernacular newspaper, on the notice board of the municipal office and in such other places within municipal limits as may be specified by the council and by beat of drum, of its intention fix a reasonable period not being less than one month for submission of objections and consider the objections, if any, received within the period specified; Provided also that any resolution abolishing an existing tax or reducing the rate at which a tax is levied shall be immediately reported to the State Government and in municipalities which have an outstanding loan either from the Government or from the public or any other local body, such abolition or reduction shall not be carried into effect without the sanction of the State Government. Provided also that, where any resolution under this SECTION has taken effect for a particular year, no proposals to alter the rates or date fixed in such resolution so far as that year is concerned shall be taken into consideration by the Council"