COMMISSIONER, CORPORATION OF CHENNAI Vs. MADRAS RACE CLUB, REPRESENTED BY ITS ADDITIONAL SECRETARY (L&PR)

JUDGEMENT

(1.) These intra Court appeals are directed against the orders dated 12 December 2014 in W.P.Nos.5834, 5835, 5839, 5841, 5870 and 5871 of 2008 whereby and whereunder the learned Single Judge quashed the provisional notices issued by the Chennai Corporation proposing to revise the property tax payable by the respondent.

(2.) The appellants issued provisional notices to the respondent dated 16 May 2007 and 15 February 2008, calling upon them to state as to why the property tax should not be revised. The respondent appears to have submitted their objections on 7 September 2007. Since the objections have not been taken note of by the appellants and orders were not passed, the respondent filed W.P.Nos.5834, 5835, 5839, 5841, 5870 and 5871 of 2008 before the Writ Court. The learned Single Judge quashed the notices and thereby, allowed the Writ Petitions. Feeling aggrieved, the Chennai Corporation has come up with these appeals.

(3.) We have heard the learned counsel appearing for the appellants and the learned counsel appearing for the respondent.