- (1.) THIS writ petition is filed to issue a Writ of Certiorarified Mandamus to call for the records on the file of the first respondent in Notice No.1007 dated 22.7.2002 and quash the same as illegal, incompetent, irregular and without jurisdiction and further direct the respondent not to make any illegal claim or demand, except in accordance with the rule of law.
(2.) THE issue raised by the writ petitioner is that the property tax has been demanded without giving details or basis for such demand. Earlier, this Court has passed an order in W.P.No. 1185 of 2001 directing the respondent as follows:- "THE writ petition will therefore, stand allowed. THE respondent is directed to issue fresh notice to the petitioner along with the necessary working sheet in support of its claim for revision of property tax and proceed with the determination of such revision after giving due opportunity to the petitioner. It is also open for the petitioner to raise whatever objection before the respondent including the question of limitation when such a claim being made by the respondent. No costs. Consequently, WMP No. 1638 of 2001 is closed." The said direction was complied with by issuing another special notice on 25.12.2001 along with calculations. The petitioner thereafter gave a representations dated 9.2.2002, 5.3.2002 and 26.7.2002 to the executive Officer stating that the demand is not in accordance with the provisions of law and also contrary to records. Since the same was not considered, the petitioner was constrained to approach this Court and an interim injunction has been granted on 13.8.2002 and made absolute on 26.8.2003. Sri. Subburayan, learned counsel for the respondent now states that the Commissioner/ Executive Authority will pass a reasoned order based on the objections raised by the petitioner in the above said three representations and on passing such final order, the petitioner is entitled to file an appeal before the Appellate Committee if aggrieved.
(3.) RECORDING the said submissions, without interfering with the impugned demand notice, the respondent is directed to consider the representations of the petitioner and grant a personal hearing so as to enable the petitioner to produce all records and thereafter, pass a final order determining the tax payable taking note of tax paid based on the interim order passed by this Court dated 13.8.2002 . After the final order is passed, the petitioner is at liberty to file an appeal before the Appellate Authority if required. Till the disposal of the issue as directed by this Court, the respondent/authority shall not insist on further payment. This writ petition is disposed of accordingly. No costs.;