P SURESH Vs. COMMISSIONER COONOOR MUNICIPALITY COONOOR

JUDGEMENT

(1.) IT is submitted by the learned counsel for the petitioner that the petitioner is the owner of the properties bearing Door Nos. 36-E, 36-B and 36-A at Glen View Area, Coonoor. The respondent had levied property Tax in respect of the suit properties upto the year 1998-99 as follows:-<FRM>JUDGEMENT_2306_TLMAD0_2007Html1.htm</FRM> This was again revised upward from the year 1999 as follows:-<FRM>JUDGEMENT_2306_TLMAD0_2007Html2.htm</FRM> Challenging the levy of property Tax, the petitioner has preferred an appeal to the Commissioner, Coonoor Municipality, Coonoor on 07. 04. 1999 and to the Chairman and Members of Tax Appeal Committee, Coonoor Municipality, Coonoor, on 03. 05. 1999. The Commissioner, on considering the appeal on merits, had passed the impugned proceedings, dated 08. 07. 1999.

(2.) IT was pointed out by the learned counsel appearing for the respondent that, instead of filing an appeal, under Rule 8 Schedule IV of the Tamil Nadu District Municipalities Act,1920, the petitioner has come before this Court by way of a writ petition, invoking Article 226 of the Constitution of India.

(3.) IT has also been pointed out by the learned counsel appearing on behalf of the respondent that the petitioner has been paying the increased property Tax levied, till date. Based on the submissions made on behalf of the petitioner as well as the respondent it is clear that the petitioner ought to have availed the alternative remedies available under the Tamilnadu District Municipalities Act,1920, instead of coming before this Court by filing the present writ petition. It is also seen that the petitioner has been paying the increased property tax, as levied by the Coonoor Municipality. In such circumstances this Court is of the view that the petitioner has not shown sufficient cause to interfere with the impugned proceedings of the respondent, dated 8/7/1999. Therefore, the writ petition stands dismissed. However, it is made clear that it is open to the petitioner to pursue his remedies in the manner known to law, if so advised. No costs.