M.P. GANESAN Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Heard all the parties. By consent, the writ petition itself is taken up for final disposal.

(2.) The petitioner is before this Court challenging the impugned communication issued by the first respondent dated 31.8.2015, by which, an encumbrance has been created on the property owned by the petitioner to the extent of Rs. 3,01,61,307.00.

(3.) Learned counsel for the petitioner submits that the built up of the property in question is only 780 sq.ft and its market value is less than Rs. 60 lakhs.