1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED:21.04.2011 CORAM: THE HONOURABLE MR.JUSTICE B.RAJENDRAN W.P.(MD).No.4520 of 2011 And M.P.(MD).Nos. 1 to 3 of 2011 B.Govindan Bhimbhater : Petitioner Vs 1. The Secretary Municipal Administration and Water Supply Department Government of Tamilnadu, Secretariat, Chennai. 2. The Director Municipal Administration and Water Supply Department Government of Tamilnadu, Secretariat, Chennai. 3. The Commissioner Nagercoil Municipality Kanyakumari District : Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus calling for the records connected with the notice issued by the respondent No.3 in Na.Ka.No. 21771/2010/A3 dated 15.12.2010 and quash the same as illegal consequently directing the respondent No.3 to reassess the property tax amount for the petitioner's property in property tax assessment No. 13806, situated at No. 265, Police Station Road, Ward No.11, Nagercoil Municipality, Kanyakumari District, under the guidelines given by the respondent No.1 in his letter in Lr.No. 38279/Elec/2006-2 dated 1.2.2008 and under Section 117(A) of the Tamil Nadu District Municipalities Act 1920. For petitioner : Mr.R.Alagumani For Respondents 1 to 3 : Mr.K.Balasubramanian Additional Government Pleader O R D E R Mr.K.Balasubramanian, learned Additional Government Pleader takes notice on behalf of the respondents. By consent of both sides, the Writ Petition is taken up for final hearing. 2. The petitioner has come forward with this Writ Petition seeking for a Mandamus to quash the order rejecting his appeal and consequently directing him to pay the tax. 3. The learned counsel appearing for the petitioner would submit that the petitioner is a Jewellary shop owner and his shop was assessed to property tax and he is regularly paying a sum of Rs.33,304 as property https://hcservices.ecourts.gov.in/hcservices/ 2 tax. Subsequently, as per the special demand notice, dated 17.06.2010, he was directed to pay the enhanced tax of Rs.1,02,434/-. He would further submit that the petitioner has preferred a revision to the authority concerned, on 08.07.2010. Since it was not considered, he has preferred another application, on 07.12.2010, but that application was rejected on the ground that it is belatedly filed and therefore, he has now challenged the order, dated 15.12.2010 whereby his revision was rejected. 4. The only contention of the petitioner is that he had earlier filed a revision as early as on 08.07.2010 and the acknowledgment card has also been produced, dated 09.07.2010 if that is taken into consideration then his appeal would be in time. But this was not considered by the authority. Hence, this Writ Petition. 5. Heard both sides. 6. From the careful reading of the order itself, the petitioner has challenged the enhancement of tax by way of an appeal, only on 07.12.2010. His contention that he has earlier preferred the appeal as early as on 08.07.2010 is proved by the acknowledgment, dated 09.07.2010 is not correct. From the order, it is clear the appeal dated 08.07.2010 is only an application under the Right to Information Act and the acknowledgment is for that only. No appeal was preferred on 08.07.2010. In the impugned order, it is very clear that from the files of the respondent what was verified, on 08.07.2010 what is available is only an application under the Right to Information Act and not a revision application. The acknowledgment card which is produced into the Court is only in respect of the Right to Information Act petition and not the review application. Rightly, the authority has dismissed the application on the ground of latches and limitation. 7. Hence, I do not find any infirmity in the order. Accordingly, the Writ Petition is dismissed. Consequently, connected Miscellaneous Petitions are also dismissed. No costs. vsg SD/- ASSISTANT REGISTRAR[CRL SIDE] /TRUE COPY/ TO SUB ASSISTATNT REGISTRAR 1 The Secretary Municipal Administration and Water Supply Department Government of Tamilnadu, Secretariat, Chennai. 2. The Director Municipal Administration and Water Supply Department Government of Tamilnadu, Secretariat Chennai. 3. The Commissioner, Nagercoil Municipality, Kanyakumari District. +1 cc to Mr.R.Alagumani, Advocate SR.No.14665. +1 cc to Special Government Pleader, SR.No.14819. W.P.(MD).No.4520 of 2011 And M.P.(MD).Nos. 1 to 3 of 2011 Dated:21.04.2011 2P/6C RPB 24.05.2011 https://hcservices.ecourts.gov.in/hcservices/