IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-10-2009 CORAM THE HONOURABLE MR. JUSTICE V. RAMASUBRAMANIAN W.P.No.11682 of 2009 And M.P.Nos.1 and 2 of 2009 1.A.Srinivasan 2.S.Kalavathi 3.S.Balaji 4.Manikandan .. Petitioners vs. 1.The Commissioner, Coimbatore City Municipal Corporation, Town Hall, Coimbatore-1. 2.The Assistant Commissioner, South Zone, Coimbatore City Municipal Corporation, R.S.Puram, Coimbatore-2. 3.The Commissioner, Municipal Administration, Chennai-5. .. Respondents Writ Petition filed under Article 226 of the Constitution of India, praying for the issue of a Writ of Certiorarified Mandamus, calling for the records of the respondents 1 and 2 in Assessment No.110656 for the year 2008 signed on 1.4.2008 in property tax book and quas the same and direct the respondents 1 and 2 to made the revisional assessment in accordance with the rules and recommended guidelines. For Petitioner : Mr.B.Nedunchezhiyan For Respondents-1&2 : Mr.R.Sivakumar For Respondent-3 : Mr.A.Arumugam, Special Government Pleader. O R D E R The petitioners have come up with the present writ petition, https://hcservices.ecourts.gov.in/hcservices/ challenging the enhancement of property tax made from Rs.1,042/- to Rs.13,409/-. 2. Heard Mr.B.Nedunchezhiyan, learned counsel appearing for the petitioners, Mr.R.Sivakumar, learned counsel appearing for the respondents 1 and 2 and Mr.A.Arumugam, learned Special Government Pleader appearing for the third respondent. 3. At the outset, the respondents have pointed out in the counter affidavit that this case is not one of general revision of property tax, but an assessment of the property to tax after the building in existence was demolished and reconstructed. In paragraph- 3 of the counter affidavit, it is pointed out that the property originally assessed in the year 2003-2004 was an old and small building. According to the respondents 1 and 2, the said building was demolished and reconstructed with 3 floors with a Portico to the total extent of 8,966 sq. ft. Therefore the contention of the respondents 1 and 2 is that the case on hand, cannot be treated as a case of general revision so as to apply G.O.Ms.No.150, Municipal Administration and Water Supply Department dated 12.11.2007 and G.O.Ms.No.110, Municipal Administration and Water Supply Department, dated 23.6.2008. 4. However, it was also submitted by the learned Standing Counsel for the respondents 1 and 2 that before making an inspection of the existing building, no notice under Section 132 of the Coimbatore City Municipal Corporation Act, was served on the petitioners. Therefore, even though it may be an original assessment for a new building, the petitioners should have had an opportunity to refute such a stand and file their objections. Since that opportunity was lost to the petitioner, the impugned demand should go. 5. Accordingly, the writ petition is ordered, setting aside the enhanced demand now made by way of entry in the property tax book. The respondents 1 and 2 may issue a notice to the petitioners, within two weeks, raising all the points and also fixing a date of inspection. The respondents 1 and 2 shall also have due record to any approval for demolition and reconstruction obtained by the petitioners. The petitioners shall file their objections with relevant records, within two weeks of the receipt of notice. Thereafter, the respondent 1 or 2 may pass fresh orders of assessment, after hearing the petitioners. 6. The writ petition is ordered accordingly. No costs. Consequently connected miscellaneous petitions are closed. Svn Sd/ Asst. Registrar /true copy/ Sub Asst.Registrar https://hcservices.ecourts.gov.in/hcservices/ To 1.The Commissioner, Coimbatore City Municipal Corporation, Town Hall, Coimbatore-1. 2.The Assistant Commissioner, South Zone, Coimbatore City Municipal Corporation, R.S.Puram, Coimbatore-2. 3.The Commissioner, Municipal Administration, Chennai-5. + 1 CC to Mr.B.Nedunchezhiyan Advocate SR.54444 + 1 CC to Mr.R.Sivakumar Advocate SR.54726 + 1 CC to Mr. Special Government Pleader SR. 54647 W.P.11682 of 2009 VS(CO) VC(23.10.2009) https://hcservices.ecourts.gov.in/hcservices/