TAMILNADU WAREHOUSING Vs. COMMISSIONER PANRUTI MUNICIPALITY

JUDGEMENT

(1.) THESE writ petitions are filed by the same petitioner viz., Tamilnadu Warehousing Corporation against Cuddalore Municipality and Panruti Municipality challenging the demand made by the said Municipalities in respect of property tax for the year 1987-88 to 1993-94 and upto 1998-99 retrospectively. Since common grounds are raised in challenging the impugned order, both these writ petitions were heard together.

(2.) THE impugned orders which are the final notices issued by the respective municipalities, in assessing property tax for the above said period, by which, the amount of tax has been enhanced from Rs.8,442/- per annum to Rs.1,31,532/- per annum in respect of Panruti Municipality and the Cuddalore Municipality has enhanced the property tax from Rs.16,109/- to Rs.1,07,982/- per half year.

(3.) IT is the further case of the petitioner that under Rule 4 of Schedule IV of the Tamil Nadu District Municipalities Act, which relate to Taxation Rules, the property assessment tax has to be furnished and as and when any amendment has to be made, the same can only be done after reasonable opportunity is given to the persons concerned and according to the petitioner while making such enhancement no such opportunity has been given as per the Rules. IT is also the further case of the petitioner that as per Rule 9-A (1) (ii) of the Taxation Rules, in the case of buildings used for non-residential purposes, the enhancement of property tax shall not exceed three hundred per centum of the property tax payable immediately before 1st October 1987.