K JAYAPRAKASH Vs. EXECUTIVE AUTHORITY TIRUTHANGAL TOWN PANCHAYAT

JUDGEMENT

(1.) This writ petition is filed against enhancement of property tax in between the general revisions, and, according to the petitioner, when respondent has issued a special notice of house tax amendment under R, 10 (3) of the Rules issued under Tamil Nadu Panchayat Act, 1958, dated 15-4-1976. he has failed to disclose the reasons which prevailed for making a special revision.

(2.) Rule 10 (3) enables the executive authority to make a special revision but it can be done by him after intimating by a special notice to the owner or occupier of the house that the petition for revising the assessment will be considered, if it reaches the Panchavat office within thirty days from the date of service of such notice.

(3.) Hence it is not sufficient to merely issue a special notice and straightway enhance the tax unless the representations made by the petitioner opposing the proposed enhancement of tax had been considered and disposed of. The notice served on the petitioner does not state the grounds which prevailed upon the executive authority to revise the tax demands. In the absence of such disclosure as held in Dalavai v. Govt. of Tamil Nadu, (1978) 1 Mad LJ 93 whenever special notice is issued, it is obligatory for the concerned tax authority to disclose reasons for the conclusion arrived at therein. No doubt the said decision was rendered under the Tamil Nadu City Municipal Corporation Act, but the principles enumerated therein would be equally applicable in respect of the special notice issued under the Panchayat Act. The learned Judge stated-