P. RAMASUBBU Vs. THE COMMISSIONER, KODAIKANAL MUNICIPALITY

JUDGEMENT

(1.) This Writ Appeal has been filed by the appellant against the order, dated 07.02.2013 passed in Writ Petition(MD) No. 3940 of 2006 by the learned Single of this Court.

(2.) The case of the appellant/petitioner is that the appellant is the owner of the property measuring an extent of 7089 sq. ft. at Kodaikanal and running a restaurant and a lodging house in the name and style of 'Hotel Astoria'. The above-said property was assessed to property-Tax bearing Assessment No. 3320 and the appellant assessed the property Tax till September 1993 at the rate of Rs. 9,302/- per half-yearly. However, for the next half-year, the property Tax was enhanced by serving show-cause notice to the appellant and was directed to pay an enhanced amount of Rs. 27,906/-. The appellant through his association, filed a Writ Petition in W.P. No. 12946 of 2004 before this Court challenging the enhancement of property-Tax and this Court passed a conditional order of interim stay, by directing the appellant to pay 50% of the disputed amount and further directed the first respondent to issue special notice for enhancing the property-Tax by following the provisions contained in the Tamil Nadu Municipalities Act, 1920.

(3.) It is further averred that when the first respondent issued a fresh notice, dated 16.06.1995, directing the appellant to pay the enhanced sum, the appellant filed a suit in O.S. No. 205 of 1995, on the file of the District Munsif Court, Kodaikanal, seeking for a declaration that the enhanced Assessment, dated 16.06.1995, as illegal and arbitrary and for a consequential relief of permanent injunction restraining the defendant from collecting the enhanced Assessment or property-Tax.