VELLAIKANNU, THROUGH ITS PROPRIETOR, P THYAGARAJAN Vs. DISTRICT COLLECTOR AND COMMISSIONER MADURAI CITY MUNICIPAL CORPORATION

JUDGEMENT

(1.) The Petitioner has filed the present writ petition seeking for the relief of Writ of Certiorarified Mandamus to call for the records relating to the proceedings in O.M.C1.3067/2006 dated 17.01.2006 on the file of the 1st Respondent and quash the same. Further, the Petitioner has sought for an issuance of direction by this Court to direct the 1st Respondent to renew the 'C' form licence without insisting upon 'no due certificate' either from the 2nd Respondent or from the Commercial Tax Department.

(2.) The property bearing Door No. 3, Othakadi West Street, Ward 70, Madurai, belongs to the Proprietor of the Petitioner Theatre namely, Mr. P. Thiyagarajan. In the said property, he has constructed a Cinema Theatre and the property tax assessment has been made in the name of the said Theatre. The property has been originally assessed to tax by the erstwhile Ponmeni Panchayat. Thereafter, the entire area has come within the purview of Madurai City Municipal Corporation Act 1971. The property is assessed by the second Respondent/Corporation and the Petitioner has been paying the property tax regularly without any default whatsoever.

(3.) In the year 1991, a notice was issued by the second Respondent/Corporation revising the tax increasing the same from Rs. 3067.67 to Rs. 8319.70 payable from 01.04.1998. The said enhancement of property tax has been made without following the procedure enunciated under the provisions of Madurai City Municipal Corporation Act. Hence, the Petitioner filed a suit in O.S. No. 1395 of 1991 on the file of the learned Principal District Munsif, Madurai, seeking the relief of declaration that the demand of enhancing the property tax in respect of the property is not valid and for injunction restraining the 2nd Respondent from demanding the enhanced tax etc. After contest, a decree has been passed in the suit holding that the demand made in increasing the property tax under notice dated 29.05.1991 is not valid one and also a relief of injunction has been granted.