V KRISHNASWAMY Vs. CHAIRMAN TAXATION APPEALS COMMITTEE

JUDGEMENT

(1.) THE petitioner has approached this Court to issue a Writ of Mandamus to direct the first respondent Chairman, Taxation Appeals Committee, Corporation of Madras, Madras-3, to consider his appeal dated 30-03-1993 and pass suitable orders on merits.

(2.) ACCORDING to the petitioner, he is the owner of flat No. M.52 "C" (MIG) Flats, Lattice Bridge Road, Indira Nagar, Adyar, Madras-20. The Corporation of Madras assessed the property tax at Rs. 522-75 on the basis of annual value rate of Rs. 49147- as per their letter dated 12-03-1986. In the year 1986 the Corporation issued a notice fixing the property tax at Rs. 522.75 and the tax was being paid regularly. Thereafter he left for abroad and let out the premises to one of his relations with effect from 19 85 on a monthly rent of Rs. 450/- and he vacated the premises on 31 -01-1992. While so, the Corporation issued the notice on 7-2-1992 increasing the property tax payable by him to Rs. 1304-95 with effect from the first half year 1991-1992, even though the premises was under the owner's occupation. Considering the representation of the petitioner, the Corporation of Madras fixed the tax by their order dated 24-12-1992 to Rs. 1253/-, without going into the facts of the case. The said order was received on 21-01-1993 by the caretaker of his house. In the month of January, 1993, he was away from Madras and his house maid received this order. After his return from abroad, he filed an appeal before the Taxation Appeals Committee, Madras, on 30-03-1993 seeking reduction in the tax. The Taxation Appeals Committee rejected the appeal on the ground that appeal was filed beyond the period of 15 days and there is no provision in the Act to condone the delay in preferring the appeal. Hence, the present writ petition has been filed before this Court.