PONNAMARAVATHI TRADERS ASSOCIATION Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS writ petition has been filed by the petitioner praying for a writ of mandamus to direct the respondents 3 and 4 to reconsider the decision taken under Resolution Nos. 110, dated 28. 7. 2008, and 130, dated 18. 9. 2008, as per resolution No. 2, dated 29. 1. 2009, of the fourth respondent.

(2.) THE first petitioner is an Association formed with the primary object of working for the welfare of the traders and the public at large, especially, with a view to improve the trade in Ponnamaravathi area. The second petitioner is the present President of the petitioner Association. The first petitioner association has 227 members. However, the present writ petition has been filed only on behalf of 64 members of the first petitioner Association, who are affected by the commissions and omissions of the respondents in the matter of revision of the property tax.

(3.) IT has been stated that the first respondent has proposed to direct the local authorities to re-assess the property tax in all the areas in the State, from 1. 4. 2008 and it had laid down guidelines for the purpose of re-assessment, under G. O. Ms. No. 110, Municipal Administration and Water Supply (Elec.)Department, dated 23. 6. 2008. Under the said Government order, the first respondent had fixed the guidelines to reassess the property tax and water and sewerage tax, in respect of all the local bodies and had also directed that the local bodies can reassess the tax in accordance with the revenue and the expenses of the respective panchayats and municipalities. However, it had been directed that the maximum increase in respect of the residential buildings shall not be more than 25% and that it shall not be more than 100% in respect of the industrial buildings.