1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 09.11.2011 CORAM THE HONOURABLE MR.JUSTICE K.CHANDRU W.P.(MD)No.208 of 2011 A.Thangam : Petitioner vs. 1.The Sathankulam Selection Grade Town Panchayat, represented by its Executive Officer, Sathankulam, Thoothukudi District. 2.E.Kathirvelu : Respondents PRAYER: Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, to call for the records relating to the impugned order bearing No.O.Mu.No.27/2010 dated 11.03.2010 issued by the first respondent and quash the same and consequently, direct the first respondent to levy the property tax in respect of Door No.61/30-A, Chettiar Middle Street, Sathankulam, Thoothukudi District in the name of the petitioner. For Petitioner : Mr.G.R.Swaminathan For Respondent No.1 : Mr.S.Shanmugavel For Respondent No.2 : Mr.G.Thalaimutharasu ORDER The petitioner, who is the wife of one C.Avudaiyappan residing at Door No.61/30A, Chettiar Middle Street, Santhakulam, Thoothukudi District, has filed the present Writ Petition seeking to challenge the communication sent by the first respondent dated 11.03.2010. The petitioner made a representation to the Town Panchayat on 19.01.2010, seeking for assessment of house tax for the house bearing Door No.61/30A. The Town Panchayat received an objection from the second respondent stating that there is a dispute regarding the dividing wall between the second respondent and the petitioner and a suit is pending before the District Munsif Court, Sathankulam in O.S.No.53 of 2009. Placing with the objection raised by the second respondent, neighbour, the Municipality took legal opinion from the local Government Pleader and informed the petitioner that any assessment of the tax will be made, after the disposal of the suit. The petitioner challenging the said communication has filed the present Writ Petition and in that Writ Petition, notice of motion was ordered on 06.01.2011. 2. On notice from this Court, the first respondent has filed a counter-affidavit dated 20.01.2011. The contention raised by the petitioner was that the stand taken by the first respondent was contrary to Section 81 of the Tamil Nadu District Municipalities Act and they are bound statutorily to levy tax on every building and the https://hcservices.ecourts.gov.in/hcservices/ 2 civil dispute only relates to ownership of the wall dividing the two properties. The earlier property tax was levied in the name of one Sakthivel Asari and since the petitioner has purchased the property from the vendor, she is entitled for transfer of the name in the property tax receipt and for levy of tax in respect of the house occupied by her. In the counter-affidavit filed by the first respondent, the same reasoning found in the impugned order is reiterated. But this Court is surprised as to how the first respondent shirked the statutory responsibility in the matter of levying house tax, especially when the house owner herself offers to pay the house tax as levied by the Town Panchayat/Municipality. 3. The learned counsel appearing for the second respondent has nothing to comment on the litigation except by stating that the dispute is only with reference to the ownership of the dividing wall and not the house occupied by the petitioner. Under the said circumstances, this Court is of the view that the first respondent should have loss revenue, only because some inter-party dispute on property, which has no relevance to the levy of house tax, is pending before the Munsif Court. 4. Hence, the Writ Petition is disposed of with a direction to the first respondent to provisionally levy house tax in the name of the petitioner and in case any adverse orders are passed by the Munsif Court, the levy of such tax can always be revised depending upon the ruling given by the civil Court. But, for that reason, when there is no dispute about the ownership or the occupation of the house, the Municipality cannot be refrained from levying such tax. The said exercise shall be carried out within a period of four weeks from the date of receipt of a copy of this order and the petitioner shall be communicated the decision taken by the Town Panchayat. However, there is no order as to costs. Sd/- Assistant Registrar(AE) /True Copy/ Sub Assistant Registrar To The Executive Officer, The Sathankulam Selection Grade Town Panchayat,Sathankulam, Thoothukudi District. +1cc to Mr.G.Thalaimutharasu, Advocate, Sr.No.38926 +1cc to Mr.G.R.Swaminathan, Advocate, Sr.No.38959 Order made in W.P.(MD)No.208 of 2011 Dated:- 09.11.2011 sml SMA/17.11.2011/4C/2P https://hcservices.ecourts.gov.in/hcservices/