P DAYALDAS DIED Vs. O DHANAPAL

JUDGEMENT

(1.) The above writ appeal is directed against the order of a learned single Judge rendered in Writ Petition No.10071 of 1989 dated 30.7.1998.

(2.) The first respondent herein has preferred the abovesaid writ petition directing the Commissioner, Corporation of Chennai, to delete the name of the Dayaldas the appellant herein in the property tax assessment register maintained by him relating to the assessment of property tax in respect of Door No.107, Santhome High Road, Madras-28.

(3.) The facts that are necessary for disposal of the writ appeal are as under: There is no dispute that the first respondent viz. O. Dhanapal, is the owner of the property bearing door No.107, Santhome High Road, Mylapore, Madras-4 and he had let out the ground floor of the said premises to the original appellant Dayaldas. The said Dayaldas died during the pendency of the appeal and after his death, a partnership firm was constituted in the name of Garments Cleaners and the firm represented by its Partner Manikandan has been impleaded as the appellant, by order of this court dated 12.8.2003 in C.M.P.No.504 of 2002. The first respondent herein entered into an agreement of lease with the said Dayaldas on 19.10.1968 and clause 8 of the lease deed reads thus: " The lessor permits the lessee to put up a temporary shed of the dimension of 57' x 16' (912 sq.ft.) and height of about 12 feet, in the space between the garages and the rearside of the bungalow and construct an underground sump or suitable dimension on the southern side after getting the necessary sanction from the Corporation of Madras, if necessary. The cost of putting up the temporary shed and constructing an underground sump of suitable dimensions on the southern side, well, boring pump, motor fittings, tank and other fittings for the laundry purpose will be completely borne by the lessee. The lessee shall remove at his cost the temporary shed, the underground sump, including their foundations, restoring to the original condition at the time of termination of the tenancy without causing any damage to the lessor's property and shall not claim any compensation in respect thereof or claim any right to the space covered by the temporary shed, underground sump, well, tank or any portion of the demised portion by reason of such temporary shed, underground-sump, well, tank that may be so put up. The lessee shall surrender peaceful vacant possession of the demised portion to the lessor in tact at the termination of the tenancy. It is an admitted fact that the original lessee Dayaldas on the basis of authorisation granted to him in the deed of lease had put up a temporary shed and also constructed a sump. The learned single Judge has also noticed in the order that the original lessee has constructed the shed and the sump. The Corporation of Chennai, on the basis of the requisition made by the said Dayaldas, levied property tax separately in respect of the superstructure put up by Dayaldas allotting separate door No. viz. 107A, Santhome High Road, Mylapore, Chennai. It is the case of the appellant that the Corporation has been levying separate property tax for the door No.107A, Santhome High Road, Mylapore, for nearly 20 years and it is only after 20 years, the first respondent has filed the writ petition for a mandamus directing the Commissioner of Corporation of Madras to delete the name of Dayaldas in the property tax assessment register maintained by the Corporation relating to assessment of property tax in respect of Door No.107, Santhome High Road, Mylapore, Madras. The learned Judge proceeded on the basis that the Commissioner, Corporation of Chennai, has illegally subdivided the property belonging to the first respondent herein in favour of the said Dayaldas when the first respondent herein is the owner of the property and he has never applied for sub division of the property bearing door No.107, Santhome High Road, Mylapore and therefore, held that the sub division of the property into door No.107 and 107A done by the Commissioner, Corporation of Chennai was not legally correct as the original lessee Dayaldas was only a tenant and he can by no stretch of imagination be regarded as the owner of the property. It is seen that before the learned Judge, on behalf of the appellant herein, the learned counsel has placed the decision of a Division Bench of this court in M/s. Park View Enterprises vs. State (AIR 1990 Madras 251), but the learned Judge held that the said decision does not in any way help the appellant herein. In that view of the matter, the learned Judge allowed the writ petition and directed the Corporation of Chennai to delete the name of the original appellant herein in the property tax assessment register maintained by the Corporation of Chennai relating to assessment of property tax in respect of door No.107, Santhome High Road, Mylapore, Madras. It is as against the said order of the learned Judge, the present writ appeal has been preferred.