G VISWANATHAN Vs. KANCHEEOURAM MUNICIPALITY

JUDGEMENT

(1.) Aggrieved by the unanimous decision of dismissal of the suit by the Courts below, the plaintiff has filed this Second Appeal.

(2.) The suit was one for declaration that the order Reference in ROC No. A7/5800/1999 dated 19.02.2001 confirming the Special Notice of Property Tax in Assessment No. 2460 with regard to the schedule mentioned property, is null and void and as a consequence, for grant of permanent injunction restraining the respondent / defendant Kancheepuram Municipality and its men from enforcing the said order in recovering the alleged enhancement of the property tax.

(3.) According to the plaintiff, who claims to be the absolute owner of the suit schedule property bearing No. 39, New No. 105, Ekambaranathar Koil Street, Kancheepuram, a portion of the suit property is used by him for his residence and the other portion of the premises is being used as a marriage hall. Originally, the respondent Corporation had levied Property Tax at Rs.791.90 upto the Assessment Year 1987 - 88 for half yearly and subsequently, for the second half yearly tax for 1987-88, it was increased to Rs.3167.60. As the said increase was not based on any merit, the plaintiff objected to the same but there was no response from the defendant. Again, for the Assessment Year 1991 - 92, the Property Tax was increased to Rs.3546/- for half yearly without any intimation of increase. Subsequently, the same was again increased from Rs.3546/- to Rs.3723/- during the second half year of 1992 - 93 but giving effect from the first half yearly of 1992-93, which was also without any notice. The plaintiff had paid the tax upto the first half year of 1993-94 without any protest. While so, the respondent Corporation had increased the Property Tax from Rs.3723/- to Rs.11,169/- for half yearly with effect from 01.10.1993. The defendant also had issued an attachment notice dated 03.03.1994 adding one more assessment of claiming a sum of Rs.410/-. As the Property Tax was not assessed in accordance with the provisions of the Tamil Nadu District Municipalities Act read with Tamil Nadu Buildings (Lease and Rent Control) Act and Rules, the plaintiff herein had filed O.S. No. 491 of 1994 for declaration that the Special Notice of Property Tax Amendment for the schedule mentioned property in Assessment Nos. 2460 and 2593 for half yearly is null and void and for permanent injunction restraining the defendant from recovering the amount. The said suit was decreed on 29.4.1997. Thereafter, after repeated requests of the plaintiff, the respondent sent a Demand Notice dated 05.4.1999 calling upon the plaintiff to pay the arrears of Tax at the rate of Rs.3,723/- per half yearly from the second half yearly for the Assessment Year 1993 - 94 to the first half yearly for the Assessment Year 1998 - 99 which comes to Rs.37,230/-. The defendant also sent a separate Demand Notice from the second half yearly Assessment Year 1993 - 94 to the first half yearly Assessment Year 1998 - 99. Thereafter, on 12.4.1999, the plaintiff sent the entire arrears of tax of Rs.37,230/- upto the first half yearly assessment year 1998 - 99 at the rate of Rs. 3723/- per half yearly by way of cheque. While so, the defendant again sent a notice dated 24.8.2000 calling upon the plaintiff to appear for an enquiry and another notice dated 06.9.2000 was sent calling upon the plaintiff to furnish the particulars with regard to schedule mentioned premises to revise the tax for the period from 01.01.1993 to 01.10.1998, for which, the plaintiff had sent a reply on 18.9.2000 stating his objections to raise the tax retrospectively and sent a sum of Rs.11,169/- by way of cheque. Thereafter, the defendant sent a special notice of Property Tax dated 24.11.2000 claiming enhanced tax at the rate of Rs.7,472/- from the second half yearly for the Assessment Year 1993 - 94 and at the rate of Rs.14,162/- from the second half yearly for the Assessment Year 1998 - 99 without giving any particulars, in violation of the decree in O.S. No. 491 of 1994. The plaintiff sent a reply on 18.12.2000 stating his objections and to make a proper enquiry. But the defendant, without making any enquiry, sent a confirmation order dated 19.02.2001 stating that the plaintiff is liable to pay the property tax for the schedule mentioned premises at the rate of Rs. 7,472/- per half yearly from the second half yearly Assessment Year 1993 - 94 up to the first half yearly Assessment Year 1998 - 99. The plaintiff also sent a reply to the defendant on 27.02.2001 to make a proper enquiry and for giving opportunity of personal hearing. However, the defendant had sent an attachment notice claiming arrears of tax of Rs.97,131/- up to the second half yearly Assessment Year 2000 - 2001. As the said order is against the tenor of the judgment in O.S. No. 491 of 1994, the plaintiff has filed the suit for declaration that the Notice dated 19.02.2001 is not binding on him.