V.SRINIVASAN Vs. GOVERNMENT OF TAMIL NADU

JUDGEMENT

(1.) The petitioner is an individual and challenges a notice issued by the Corporation/the 2nd respondent dated 31.01.2019.

(2.) The premises in question bears the address, Door Nos.79 and 80, Millers Road, Kilpauk, Chennai - 600 010. The petitioner is a regular assessee to Property Tax and states that he is paying property tax in time.

(3.) While this is so, he received a notice dated 09.10.2018 in respect of the premises in question styled as a General Revision Notice in respect of one half of 2018-19. The existing half yearly tax of a sum of Rs.47,090/- was revised to Rs.1,13,015/-. This notice was not accompanied by a computation sheet or any other breakup. One assumes that the revision is effected on the basis of G.O. Ms. No.73, Municipal Administration and Water Supply (MA.IV) Department dated 19.07.2018, as per which the taxes in respect of commercial building would stand enhanced to 100% of the existing taxes. The petitioner has admittedly paid the tax of an amount of Rs.47,090/- in respect of the aforesaid period even on 07.09.2018, the receipt of which is placed before this Court.