M.BASHEER AHMED Vs. COMMISSIONER

JUDGEMENT

(1.) The petitioners are individuals and own property to an extent of 17,990 sq.ft., in New Door No.161 (Old No.80), Thambu Chetty Street, George Town, Chennai together along with a building, comprising area of 15,872 Sq.ft. The property is being assessed regularly towards property tax.

(2.) The matter was remitted back to the 1st respondent for proper determination. Thereafter, the half yearly tax was fixed at an amount of Rs.98,855.00 with effect from the 2nd half of 1999-2000. A representation was field challenging the same, which according to the petitioners, is yet not disposed of.

(3.) While this is so, notice dtd. 26/9/2018 has been received by the petitioners on 8/2/2017, proposing to revise the existing Half Yearly Tax of Rs.98,855.00 and to re-fix the same at a revised rate of Rs.1,83,270.00 It is this notice, which is under challenge in the Writ Petition.