V S BADHURUNNISHA Vs. GOVERNMENT OF TAMIL NADU

JUDGEMENT

(1.) THIS Writ Petition has been preferred by a property tax assessee on the file of the second respondent to declare Rule 14 of Schedule IV, Part V of Taxation Rules of the Madras City Municipal Corporation Act, 1919, as null and void, as it fail to provide for waiver or exemption of pre-deposit for entertaining the appeal by the third respondent Tribunal.

(2.) FACTS as culled out from the affidavit filed in support of the Writ Petition are as follows:-

(3.) RESPONDENTS have not filed counter in answer to the contentions raised in the Writ Petition.