Home Case Index All Cases Indian Laws Indian Laws + HC Indian Laws - 2018 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1856 - MADRAS HIGH COURTExemption from Property Tax - section 101(E) of the Madras City Municipal Corporation Act, 1919 - Proper authority to pass this order - HELD THAT:- The petitioner has filed a writ petition earlier in W.P.No.25872 of 2003, challenging the demand notice dated 24.02.2003 as well as a communication that the petitioner is not exempted from payment of property tax under section 101(E) of the Madras City Municipal Corporation Act, 1919. The said writ petition was disposed of on 02.07.2018 by directing the Commissioner of Corporation of Chennai to consider the request of the petitioner seeking for exemption and pass reasoned order on merits and in accordance with law, after affording an opportunity of personal hearing to the petitioner - Therefore, it is evident that only the Commissioner, Corporation of Chennai, was directed to pass such order and not the Deputy Commissioner - Even though it is contended by the learned counsel for the respondents that the Commissioner has power to delegate the exercise to be done by the Deputy Commissioner, that could be done only under normal circumstances and not when a specific direction was issued by this Court. Thus, it is for the Commissioner to pass an order as directed by this Court and not the Deputy Commissioner as has been done in this case - this Court is inclined to set aside the impugned order and remit the matter back to the first respondent for passing order on merits and in accordance with law, after giving due opportunity of hearing to the petitioner - petition allowed by way of remand.
|