K MANI NAIDU Vs. ARAKKONAM MUNICIPALITY

JUDGEMENT

(1.) HEARD the learned counsels appearing for both sides.

(2.) SINCE, the issues involved in all the writ petitions are similar in nature, they have been taken up together and a common order is being passed.

(3.) IT had been further stated that none of the mandatory procedures laid down in Annexure IV of the Tamil Nadu District Municipalities Act, 1920, had been followed. IT had also been submitted that no demand, for the payment of property tax, can be made without the service of a special notice on the assessee stating the reason for the proposed revision and without calling for objections, in respect of the proposed enhancement of the property tax. However, the respondent had been making demands, arbitrarily and illegally, compelling the petitioners to pay the enhanced property tax, without following the procedures established by law.