(Prayer:Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari to call for the records relating to the impugned assessment order dated 03.06.2010 in Assessment No.275786 on the file of respondent No.2 and 3 and quash the same as illegal.)
1. The writ petitioner has filed the above writ petition challenging an assessment to the property, which is the vacant land, dated 03.06.2010, on the ground that the assessment on the basis of market value is not correct. As per the Coimbatore City Municipal Corporation Act as applicable to Tirunelveli Municipal Corporation and as per Section 122, the entire tax cannot exceed 6% of the total annual rental value. Whereas, it was assessed at 11%, therefore, it is claimed that the assessment is arbitrary and liable to be set aside.
2. The proceedings of the second respondent in assessment No.275786, dated 03.06.2010, would reveal that the land value was shown in the registered sale deed was Rs.21,93,122/- for an extent of 2,300 sq.ft.
3. The learned counsel appearing for the second and third respondents would submit that the writ petitioner has paid the vacant land tax without any arrears and also in proceedings No.2058/2011/jp.c.jp.Fdated 27.07.2012 of Tirunelveli Local Planning Commission, he has obtained an approval for construction of building and was also assessed property tax. Accordingly, the petitioner has remitted the tax upto 31.03.2016 without any default.
4. Recording the statement communicated by Na.Ka.No.A3/4533/2013, dated 27.10.2016 of the second respondent, the writ petition is closed. No costs. Consequently, connected miscellaneous petition is also closed.