B SUNDARARAJAN Vs. GOVERNMENT OF TAMIL NADU

JUDGEMENT

(1.) THE petitioner, the former Chairman of the Tiruvallur Municipality has challenged the validity of clause (b) of G.O.Ms. No. 1182 Municipal Administration and Water Supply Department dated 27.11.1987 and prayed for issue of a writ of Declaration, declaring that the said G.O. is illegal.

(2.) IT is not necessary to go into the various facts set out by the petitioner as the Writ Petition could be disposed of on the legal contention raised by the counsel for the petitioner. Though the respondent has been served on 25.3.1988, the respondent/State Government has not chosen to file counter.

(3.) UNDER Part III Chapter VI "Taxation and Finance" Property Tax and other taxes is leviable by the Municipal Council. Section 81 of the Tamilnadu District Municipalities Act, 1920 (herein after referred to as the Act) enables the Municipal Council to levy property tax on all buildings and lands within the municipal limits, subject to exemptions set out in the Act or any other law. Section 82 provides the prescriptive method of assessment of property tax. Section 124 provides that the rules and tables embodied in Schedule IV shall be read as part of said Chapter. In Schedule IV of Taxation and Financial Rules, provisions common to taxes in general have been provided for. The procedure for assessment has also been prescribed in the said schedule. Rule 23 provides for Appointment of Committees, viz. , Taxation Appeals Committee. Rule 25 prescribes an appeal shall be made in writing and shall set-forth concisely and under distinct heads the grounds of objection to the decision or other proceeding appealed against. Rule 26 prescribes the limitation within which such Taxation appeals have to be preferred. Rule 26A prescribes other conditions as well. Rule 28 provides that an assessment or demand of any tax shall be final subject to the decision of the Taxation Appeals Committee thereon. Chapter III provides for the constitution of Municipal Authorities. Sec. 23-A provides there shall be a Taxation Appeals Committee, which shall consist of the Chairman of the municipal council who shall also be the chairman of the Taxation Appeals Committee and four Councilors elected by the Council. Sub-Section (2) of Section 23-A prescribes that the business of the Taxation Appeals Committee shall be transacted in accordance with the rules made by the State Government in this behalf.