PERUMAL SIVARAJAH Vs. GREATER CHENNAI CORPORATION

JUDGEMENT

(1.) The petitioners have approached this Court challenging Notice No.7 being a Revised Assessment dated 18.12.2018, enhancing the levy of property tax in regard to the property at New No.28, Old No.15,. United India Colony, I Main Road, Kodambakkam, Chennai - 600 024 situated in Zone No.10, Ward No.134.

(2.) Heard Mr.N.L.Rajah, Senior Counsel for Mr.Arun Anbumani, learned counsel for the petitioners and Mr.T.C.Gopalakrishnan, learned counsel for the Chennai Corporation, duly assisted by the tax assessor for the relevant zone.

(3.) The short point on which the present writ petition is filed is that the petitioners have been remitting the admitted tax for the property in question, an amount of Rs.26,314/-, per half-year. The amount has been remitted till date in respect of the aforesaid property. While this is so, the petitioners came to know about the enhancement of the property tax for the aforesaid property and downloaded from the website of the Corporation, Notice No.7 giving details of the revised assessment of the property tax. It was only then found that the tax has been revised manifold and the present demand quantified at a sum of Rs.3,68,000/- (Approx). It is this assessment that is challenged on various grounds including that no opportunity has been extended to the petitioner prior to such revision of assessment, computation sheet or breakup details has not been provided and the revision itself is several times of the existing tax.