CHENNAI: The Madras High Court on Monday restrained the Chennai Corporation from demanding or collecting any enhanced property tax from a T. Nagar resident, on the basis of a new provisional assessment notice issued by the Corporation. Justice A. Kulasekaran, who granted an interim stay on the fresh provisional assessment notice issued to K.M. Jagadeesan, also ordered notice to the civic body. The petitioner said that in 2001 he had demolished his old house and built a new one. The Corporation authorities treated it as a new case and fixed a half-yearly property tax of Rs. 34,946 in a notice dated April 29, 2000. While he was paying the sum without default, the authorities issued a fresh provisional assessment notice in May 2007. Under the fresh notice he was to pay a tax of Rs. 51,184, with effect from the year 2001-02.
Describing the notice as illegal, the petitioner said that under Section 100 of the Chennai City Municipal Corporation Act 1919, the annual value of land and building should be deemed to be the gross, reasonable annual rent for which the premises were let out.
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