N KRISHNAN Vs. SECRETARY, GOVERNMENT OF TAMIL NADU, DEPARTMENT OF MUNICIPAL ADMINISTRATION & WATER SUPPLY, SECRETARIAT, FORT ST GEORGE, CHENNAI

JUDGEMENT

(1.) Mr.R.Venkatesh, learned Additional Government Pleader takes notice for the first respondent and Mr.T. C. Gopalakrishnan, learned Standing Counsel takes notice for the second and third respondents. At request and by consent of both sides, the Writ Petition itself is taken up for final disposal at the stage of admission.

(2.) The petitioner in this writ petition challenges Notice No.1:Property Tax General Revision 2018-19 dated 31.10.2018 revising the property tax assessment for the period 2018-19, as against which objections have been filed by the petitioner on 20.11.2018.

(3.) The main contentions advanced by the learned counsel for the petitioner are that no show cause notice has been issued by the respondents prior to the issuance of the impugned notice and that no break up of the amount has been set out in the notice itself. The revision thus is contrary to G.O.(Ms) 73, Municipal Administration and Water Supply (MA.IV) Department dated 19.07.2018, which provides for a revision upto only 100% of the existing tax.