IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 23.03.2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.7134 of 2011 and M.P.Nos.1 and 2 of 2011 Mrs.Urmila Kumar .. Petitioner. Versus 1.The Commissioner, Corporation of Chennai, Rippon Buildings, Chennai – 600 003. 2.The Assistant Revenue Officer, Corporation of Chennai, 4th Street, Zone VII, Lake Area, Nungambakkam, Chennai – 600 034 .. Respondents. Prayer: Petition filed seeking for a writ of Certiorari, calling for the records relating to the impugned final Warrant Notice dated 07.03.2011, issued by the second respondent herein in Bill No.1089/28, Ward No.106, in respect of the petitioner's property at Office No.2, 2nd floor, Ceebros Centre, No.45, Monteith road, Egmore, Chennai – 600 008, measuring an extent of 1155 sq.ft., quash the same, as it is illegal, arbitrary, unconstitutional, null and void. For Petitioner : Mr.P.Solomon Francis For Respondents : Mr.V.Bharathidasan ***** O R D E R Heard the learned counsel appearing on behalf of the petitioner and the learned counsel appearing on behalf the respondents. 2. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that this Court had passed an order, dated 16.07.2010, in W.P.Nos.4357 of 2010 and 13383 of 2010. Paragraph No.4 of the said order reads as follows: https://hcservices.ecourts.gov.in/hcservices/ "4. When the writ petitions were posted for admission, the learned standing counsel for the Corporation of Chennai was directed to take notice and interim stay was granted. The learned standing counsel also submits that before issuing warrant notice dated 03.02.2010, no provisional assessment notice was issued and no final order of assessment was passed. Therefore, the impugned warrant notice dated 03.02.2010 may be set aside with liberty to the corporation to issue provisional notice giving opportunity to the petitioner to submit her objectioins and thereafter, the respondents may be permitted to pass final assessment order. The said submission made by the learned standing cousel for the corporation of chennai is recorded and therefore, the impugned order in W.P.No.4357 of 2010 is set aside granting liberty to the corporation to issue notice calling for objectioins and pass final assessment orders." 3. In the said order, a direction had been issued to the respondent to issue a provisional notice to the petitioner and to give the petitioner an opportunity to submit her objectioins and thereafter, to pass a final assessment order. However, the second respondent had issued the impugned final warrant notice, dated 07.03.2011, without complying with the directions issued by this Court, by its order, dated 16.07.2010. 4. The learned counsel appearing on behalf of the respondents had submitted that a provisional notice would be issued to the petitioner, with regard to the property tax liable to be paid by her. After giving her an opportunity to raise her objections, a final assessment order would be passed. 5. In such circumstances, the impugned final warrant notice issued by the second respondent is set aside. However, it is made clear that it would be open to the respondents to assess the property tax to be paid by the petitioner, after issuing a provisional assessment notice and after giving an opportunity to the petitioner to raise her objections. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petitions are closed. cse Sd/- Asst. Registrar //True Copy// Sub Asst. Registrar https://hcservices.ecourts.gov.in/hcservices/ To 1.The Commissioner, Corporation of Chennai, Rippon Buildings, Chennai – 600 003. 2.The Assistant Revenue Officer, Corporation of Chennai, 4th Street, Zone VII, Lake Area, Nungambakkam, Chennai – 600 034 + 1 cc to Mr. V. Bharathidasan, Advocate SR No.20991 Writ Petition No.7134 of 2011 and M.P.Nos.1 and 2 of 2011 MBS(CO) SR/24.3.2011 https://hcservices.ecourts.gov.in/hcservices/