@JUDGMENTTAG-ORDER
Vinod K. Sharma, J.@mdashThe challenge, in this writ petition, is to the demand notice issued by the Respondent No. 1, calling upon the Petitioner to deposit the property tax.
2. It is not in dispute that the Petitioner has filed an appeal against the order of assessment, which is pending with the Respondent No. 2.
3. In view of the pendency of the appeal, this Court, on 18th September 2006, passed the following orders:
Mrs.V.Chellammal, learned Special Government Pleader takes notice.
2.Petitioner is the owner of the building, which is the subject matter of the assessment notice dated 7.6.2005. In the said notice, it is stated that a revision can be filed to the Executive Authority. However,learned counsel for the petitioner has drawn my attention to Schedule IV Part I of Taxation and Finance Rules framed under the Tamilnadu District Municipalities Act, 1920 where-under Rule 15 of the said Rules has been omitted by Section 6 of the Tamilnadu Act LXV of 1997. In view of Section 89 of the Tamilnadu District Municipalities Act, an appeal would lie to the Taxation Appeals Committee. The proceedings of the Taxation Appeals Committee are guided by the Tamilnadu Municipal Taxation Appeals Committee (Transaction of Business) Rules, 1988 where-under Rule 10-A provides for disposal of the appeal petition by the Committee.
3.According to the petitioner, against the notice of demand dated 7.6.2005 acknowledged by the authority, which is evident from the typed set of papers, an appeal has been filed and without taking up the appeal, the impugned notice in the month of September 2006 demanding tax from the first half of 2004-2005 to the first half of 2006-2007 in a total sum of Rs.1.24,665/- has been ssued. The grievance of the petitioner is that without disposing of the appeal, the authorities are demanding tax. However, he would further submitted that the petitioner is agreeable to deposit 50% of the amount demanded. The plea of the learned counsel for the petitioner is also that the appeal should be taken up, heard and disposed of on merits at an early date.
4.Heard the learned Special Government Pleader, who would submit that she would seek instructions from the authorities about the status of the appeal said to have been filed before the Taxation Appeals Committee.
5.Hence, there shall be an order of interim stay subject to the conditions that the petitioner deposits a sum of Rs.31,000/- [Rupees thirty one thousand only] on or before 29.9.2006 and another sum of Rs.31,000/-[Rupees thirty one thousand only] on or before 31.10.2006. Failing to comply with any one of the above conditions within the time stipulated, the interim order shall stand vacated automatically.
4. The learned Counsel for the Petitioner states that the appeal has not been decided so far.
5. Therefore, the writ petition is, accordingly, disposed of, by making the interim order, absolute, pending disposal of the appeal.
6. The Respondent No. 2 is directed to dispose of the appeal filed by the Petitioner expeditiously, but not later than three months of receipt of the certified copy of this order. No. costs.
