1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated :: 06..04..2011 Coram:: THE HONOURABLE MS.JUSTICE K.SUGUNA and THE HONOURABLE MR.JUSTICE A.ARUMUGHASWAMY Writ Appeal (MD)No.367 of 2011 and M.P.(MD)No.1 of 2011 Thoothukudi Spinning Mills Ltd., Represented by its Factory Manager P. Satchethananthem, 97/1A, Koothudankadu, Mangalagiri Post, Thoothukudi District. ..... Appellant - Vs - The Thoothukudi Corporation, Represented by its Commissioner, Thoothukudi. ......Respondent Prayer : Writ Appeal filed under Clause 15 of the Letters Patent against the order dated 07.03.2011 of the learned Single Judge in M.P.(MD)No.1 of 2011 in W.P.(MD)No.2257 of 2011. MP(MD)No.1 of 2011 in WP(MD)No.2257 of 2011 :- Prayer :- Petition praying that in the circumstances stated therein and in the affidavit filed there with the High Court will be pleased to grant an order of STAY of the operation of the demand notice bearing Na.Ka.9837/09/AA8 dated 21-02-2011 issued by the Respondent for the assessment No.510412 to 510416, 510464, 510465 and 511366 in respect of the building situated in No.106, Palai Road (West) Ward No.51, Thoothukudi for the year 2010-11, pending disposal of the above WP(MD)No.2257 OF 2011. WP(MD)No.2257 of 2011 :- Prayer :- Memorandum of Writ petition under Article 226 of Constitution of India High Court may be pleased to issue a writ order or direction in the nature of writ of Certiorari calling for the records relating to the impugned demand notice bearing Na.Ka.No.9837/09/AA8/dt.21.2.2011 issued by the respondent for the assessment numbers 510412 to 510416, 510464,510465 and 511366 in https://hcservices.ecourts.gov.in/hcservices/ 2 respect of the building situated in No.106, Palai Road, West Ward No.51, Thoothukudi for the year 2010-2011 and quash the same pass such further or other orders. For Appellant :: Mr.G.R.Swaminathan For Respondent :: Mr.S.Kadarkarai JUDGMENT (Judgment of the Court was delivered by K.SUGUNA, J.) This Writ Appeal is filed as against the interim order passed by the learned Single Judge dated 07.03.2011 in M.P.(MD)No.1 of 2011 in W.P.(MD)No.2257 of 2011. 2. The said writ petition in W.P.(MD)No.2257 of 2011 was filed by the appellant / petitioner challenging the property tax levied for the Assessment Year 2010 - 11. To entertain the writ petition, the learned Single Judge, by the impugned interim order directed the petitioner to deposit 75% of the demanded amount within a period of two weeks before this Court. 3. The grievance of the appellant is that in all these type of matters, only 50% of the amount was directed to be deposited as a condition precedent. Apart from this, the appellant / petitioner was directed to deposit 75% of the demanded amount on the reasoning that there is availability of alternative remedy. According to the learned counsel for the appellant, some valid grounds have also been raised with regard to the order under challenge. 4. On the other hand, the learned counsel appearing for the respondent Corporation has submitted that as far as the status of the respondent as on date is concerned, it is a Corporation and the Assessment order was also passed in accordance with the Rules and Regulations. 5. We have considered the submissions of the learned counsel appearing for the appellant as well as the respondent Corporation. 6. Taking into account the overall circumstances, the interim order of the learned Single Judge dated 07.03.2011 in M.P. (MD)No.1 of 2011 in W.P.(MD)No.2257 of 2011 is modified, directing the appellant / petitioner to deposit 50% of the demanded amount within a period of two weeks from today and in the event of failure on the part of the appellant / petitioner to make such deposit within the stipulated period, it is made clear that automatically this writ appeal will stand dismissed. https://hcservices.ecourts.gov.in/hcservices/ 3 7. Accordingly, this Writ Appeal is disposed of. However, there will be no order as to costs. Consequently, the connected M.P. (MD)No.1 of 2011 is also closed. Besides, Registry is directed to post W.P.(MD)No.2257 of 2011 for final hearing in the first week of JULY 2011. Sd/- Assistant Registrar (C.O.) /True Copy/ Sub Assistant Registrar To The Commissioner, Thoothukudi Corporation, Thoothukudi. +1cc to Mr.S.Kadarkarai, Advocate Sr.No.12819 Dpn akm/12.04.11 /3p-3c/ W.A.(MD)No.367 of 2011 and M.P.(MD)No.1 of 2011 06.04.2011 https://hcservices.ecourts.gov.in/hcservices/