Madras HC restrains civic body from collecting hiked property tax

Justice Anita Sumanth granted the injunction while passing interim orders on a writ petition from K Balasubramaniam of Teynampet recently.

The petition sought to quash the property tax general revision notice for 2022-23 dated June 28 this year.

When the matter came up on July 25, the Corporation Standing Counsel circulated a Council resolution dated May 30, 2022, of the GCC, which was based on a GO dated March 30 this year, and a consequent notification dated April 11, 2022.

The judge noted that the impugned order merely enhanced half-yearly tax from Rs 3,695 to Rs 7,170 and there was absolutely no clarity on the changed mode of assessment. Its counsel was also unable to throw any light on the method of computation.

“In such circumstances, it is incumbent that a computation sheet be circulated wherein there is a clarity on the method of assessment that is being followed post Council resolution of 2022. This is to ensure that the computation is in line with the mandate of the provisions of Chennai City Municipal Corporation Act, 1919, specifically, sections 98 to 100 thereof. Despite an opportunity having been granted to the counsel to file counter after service upon the petitioner, no counter was filed till date. She was also unable to provide any clarity on the computational methodology that has been followed,” the judge said and posted the matter for August 3 with a direction to the counsel to submit the file relating to the impugned enhancement on that date.

“Interim stay in respect of the enhanced amount alone, till then.” the judge added.