TAMIL RADHASOAMI SATSANG ASSOCIATION REP BY ITS MADRAS BRANCH Vs. COMMISSIONER CORPORATION OF CHENNAI

JUDGEMENT

(1.) Heard Mr.K.S.V.Prasad, learned counsel for the petitioner and Mr.K.Soundararajan, learned Standing Counsel for the respondent-Corporation.

(2.) The petitioner is an Association registered as a charitable organization and affiliated to Radhasoami Satsang Sabha, Agra, Uttar Pradesh. The present Writ Petition has been filed praying for issuance of Writ of Certiorari to quash the final order passed by the 2 nd respondent dated 31.05.2010 and the Japti Notice issued by the 3 rd respondent-Metro Water dated 09.07.2010 in respect of the premises bearing Door No.26, Old No.486, Pantheon Road, Egmore, Chennai and assess the Property Tax and Water Tax, taking into consideration the Award passed by the Lok Adalat dated 12.04.2007 in M.T.A.No.43 of 2006.

(3.) Though the matter had a chequered history, the disputes which arise for consideration lies in a narrow compass. The property originally belonged to D.Prema and another, was assessed to Property Tax by the Corporation and the half yearly tax was fixed at Rs.1,437.85ps. Subsequently, from the II/96-97, the Property Tax was increased to Rs.11,959.95ps which has been remitted by the petitioner under protest and they challenged the same by filing an appeal in M.T.A.No.43 of 2006. When the dispute was pending consideration, a notice was issued by the respondent-Corporation dated 31.12.1999 proposing to revise the half yearly tax to Rs.33,941/-. It is relevant to mention that even at that point of time, when the Property Tax has been revised at Rs.11,959.95ps the same was being contested by the petitioner.