“This court is mystified as to how an Order could be incorporated without the officer having read the same in the first place” the Madras High Court Bench of Dr Justice Anita Sumanth commented while directing the Coimbatore Municipal Corporation to pay Rs. 10 Lakhs to Cancer Institute for Non-Compliance of Order for De-sealing and Restoration of Services in the matter of property tax demand.
The petitioner, Cheran Properties Limited, is in the second round of litigation. The first round involved a challenge to a demand notice issued by the respondent, demanding property tax as per Coimbatore City Municipal Corporation Act, 1981 (‘Act’) for various periods.
This writ petition came to be disposed on 09.03.2023, wherein it was observed that “Since learned counsel for the respondent would accede to the position that coercive recovery measures have been initiated by way of sealing of the property and disconnection of water and drainage connections, the clock shall be put back, that is, the premises shall be de-sealed and the water and drainage connections restored forthwith.”
Thereafter, the petitioner stated that it was never heard, the property not de-sealed and the water and sewerage connections not restored. Thus, none of the directions as set out by the Court have been followed. That apart, the respondent also appears to have inspected the property and no prior intimation was ever issued to the petitioner in this regard.
The Standing Counsel very casually submitted that the direction to de-seal and restore water and drainage connection was ‘not noted’. However, the Officer, in the impugned order, has extracted the operative portion of the Court’s order including the direction to de-seal and restore the water connection.
The Court held that “The respondent is hence put to terms and will remit a sum of Rs.10,000/- (Rupees Ten Thousand Only) to the Cancer Institute, Adayar, Chennai, within a week from today. The premises shall be de-sealed and water and sewerage connection restored within 24 hours from today.”
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
