1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED:03.03.2011 CORAM: THE HONOURABLE MR.JUSTICE K.K.SASIDHARAN WP(MD)No.1040 of 2011 and MP(MD)No.1 of 2011 P.Balamurugan :Petitioner -Vs- 1.The District Collector and Inspector of Panchayat, Theni District. 2.The President, Kandamanur Panchayat, Kandamanur, Andipatti Taluk, Theni District. :Respondents Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus, directing the respondents to transfer the assessment of property tax in favour of the petitioner and also to receive the property tax from the petitioner as per sale deed executed by the Tamil Nadu Industrial Investment Corporation in Document No.2677 of 2009 before the Sub-Registrar, Andipatti. For petitioner :Mr.Veera Kathiravan For respondents:Mr.K.A.Nandagopan,Addl. Government Pleader ORDER The petitioner seeks a direction to the respondents to transfer the assessment pertaining to the building situated in Old Survey No.847 corresponding to New Survey No.451, in Natham Survey No.599, in Vallalnathi Village, in Andipatti Taluk, in the District of Theni and to receive the property tax from him. 2.The petitioner appears to have purchased the land and building from Tamil Nadu Industrial Investment Corporation. The document was registered before the Sub Registrar, Andipatti on 20.01.2009. Subsequently, the petitioner approached the authorities for transfer of revenue records in his name on the strength of sale deed executed by the Tamil Nadu Industrial Investment Corporation. However, the second respondent has not taken any action. Therefore, the petitioner was compelled to file the writ petition. 3.I have heard the learned counsel for the parties. 4.The issue regarding the transfer of assessment on the strength of the registered document executed by the Tamil Nadu Industrial Investment Corporation in favour of the petitioner is a matter to be considered by the second respondent. According to the learned counsel for the petitioner, the second respondent was not in good terms with the petitioner and as such the matter was deliberately delayed. https://hcservices.ecourts.gov.in/hcservices/ 2 5.The second respondent being a statutory authority should consider the issue on merits and as per law. The personal animosity of the parties cannot stand in the way of exercising their statutory functions. The request of the petitioner was only to transfer the assessment on the basis of the sale deed executed by the Tamil Nadu Industrial Investment Corporation. The learned counsel for the petitioner contended that the issue required to be considered by the first respondent. However it is a matter of record that the authority to consider the issue regarding the transfer of assessment is only the second respondent. No direction can be issued to the first respondent at this point of time. Therefore, I am of the view that the matter requires consideration by the second respondent. 6.Accordingly, the second respondent is directed to consider and dispose of the representation submitted by the petitioner dated 27.06.2010 regarding transfer of assessment on merits and as per law. Such exercise shall be completed by the second respondent within a period of two months from the date of receipt of a copy of this order. 7.It is made clear that in the event of delay on the part of the second respondent to consider the issue, it is open to the petitioner to approach the District Collector for appropriate relief. 8.The writ petition is disposed of with the above direction. Consequently, connected miscellaneous petition is closed. No costs. Sd/- Deputy Registrar (LA) / TRUE COPY / Assistant Registrar To: 1.The District Collector and Inspector of Panchayat, Theni District. 2.The President, Kandamanur Panchayat, Kandamanur, Andipatti Taluk, Theni District. +1CC to Mr.Veera.Kathiravan, Advocate. SR.No.11086. GCG RP/21.03.2011/2P/4C. WP(MD)No.1040 of 2011 03.03.2011 https://hcservices.ecourts.gov.in/hcservices/