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IN THE HIGH COURT OF JUDICATURE AT CHENNAI DATED 3.12.2002
THE HON’BLE MR. JUSTICE E. PADMANABHAN
WRIT PETITION NO.17906 OF 2002 AND WMP.NO.25965 OF 2000
Gist of the Case
The writ petitioner has prayed
to direct the respondent i.e. the CMWSS Board to waive the surcharge levied
for non payment of water and sewerage tax and water charges.
JUDGMENT
The Hon’ble Mr. Justice
E. Padmanabhan, ordered that for the belated payment the regulations
provide for levy of surcharge at 2% per month with effect from 1.10.1997
in terms of Regulations 10 (1) of Water and Sewerage Tax (levy and collection)
Regulation 1991 for the belated payment of Water Tax and Sewerage Tax the
Assessee is liable to pay surcharge.
Therefore the levy of surcharge is authorized by the statutory
regulations and the petitioner cannot challenge the same.
In terms of the said rules the water tax and sewerage
tax already issued to the petitioner under regulation 10 shall be deemed to
be the demand and no further demand is required to be made by issue of notice.
Therefore the contention of petitioner
for non issue of demand notice for several years cannot be
sustained. Accordingly the
writ petition is dismissed and consequently the W.M.P. is closed.
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IN THE HIGH COURT OF JUDICATURE AT CHENNAI DATED 5.9.2003THE HON’BLE MR. JUSTICE P. SATHASIVAM
WRIT PETITION NO.24827 OF 2002
AND
WMP.NO.34130 OF 2002
Gist of the Case
The petitioner challenges the consequential
order of the 2nd respondent i.e. CMDA demanding infrastructure
development charges from them
JUDGMENT
The Hon’ble Mr. Justice P. Sathasivam
ordered that in as much as Sub Section xii (a) has been inserted in Section
6 (2) of the CMWSS Act 1978, even in 1998 (by virus of Act
49 of 1998) the action of the respondents i.e state of Tamil Nadu, CMDA and
CMWSS Board and the demand towards infrastructure development charges cannot
be faulted with.
On this ground this writ petition is dismissed
consequently the
W.M.P. is also dismissed.
Writ
Petition Nos. 14723 and 14724 of 1990
Subject:-
The Writ Petitioner M/s Southern Tool
Services has prayed not to collect water tax and sewerage tax from
them in the absence of
providing water and sewerage facility to the firm.
Judgment :
The Hon'ble High Court has
ordered that the CMWSS Board can claim the water and sewerage
taxes from the date of Sale Deed where
the title deed in the name of owner and the respondent
Board are liberty to demand the water & sewerage tax from
the year in which the sale deed of the concerned land was
transferred to their names. Further
the petitioner cannot contend that as the premises are not provided
with water & sewerage connection, the petitioner is not liable
to pay the said tax, since the water & sewerage tax is levied
based on the assessment of the annual value of the premises as per
Sec. 34 of CMWSS Act. It
is also confirmed in another judgement vide W.P.No.8674/03 and
8675/03 dated 14.10.2003.
Judgment
in Writ Petition No. 11461 of 2003, dated 14.7.05 for Water Supply
Charges.
Subject:- The
Writ Petition is filed for the relief of the issuance of a Writ of
Mandamus directing the respondents (The Secretary, MAWS Dept.
Secretariat, Ch-9, The Managing Director, CMWSSB, Ch-2 and The Area
Engineer, CMWSSB, Ch-18.) to maintain the supply of water to the
petitioner's flat bearing No.75/24, C.P. Ramasamy Road, D-3 &
D-4, Vasanth Apartments, Awarpet,
Ch-18.
Order :
As
the statute provides for recovery of the amount from the occupier,
there is no illegality in the impugned order.
The submission made by the learned counsel for the petitioner
is that number of other occupiers are there in the flat and they
will also have a share. The
same cannot also be a reason for issuance of such mandamus as prayed
for in this Writ Petition. If
the charges for sewerage connection has not been made for the entire
building as the entire building has only one connection, it may not
be possible for the respondents (i.e. CMWSS Board) to know as to who
are all the persons who paid the sewerage connection and who are all
the persons who have not paid the sewerage connection to take
further action. If any
one has committed default, the sewerage connection has to be cut. Hence, in these circumstances, the mandamus as prayed for
cannot be granted. Accordingly,
the Writ petition is dismissed at
No costs.
Judgment
in Writ Petition No. 344 of 2000, dated 14.7.05 for surcharge
payment.
Subject:- The
Writ petition is filed for Challenging the distraint order dated
20.12.1999 in Form No.1 issued by the CMWSSB Board invoking powers
conferred under Section 8 of the Revenue Recovery Act by seeking a
writ of certiorari and praying that the petitioner is not liable to
pay the surcharge as there is no demand from the respondent and that
he has paid the entire arrears as on date except the surcharge. Order :
After giving
careful consideration to the issue the Hon'ble Mr.Justice P.D.
Dinakaran, ordered that in the matter of demand of water
charges/tax, there is no necessity for the Board to raise any
demand. When the petitioner is enjoying the benefits from the
Board, it is his statutory obligation to pay the dues even without
waiting for any demand. Therefore, merely because the
respondent/Board has not raised any demand, it cannot be said that
the petitioner is not liable to pay the arrears of tax and surcharge
thereon.
Hence in these circumstances the Writ Petition is dismissed and
directed to pay the surcharge due.
W.P NO.9975/2007
Subject:
The Writ
Petitioner who is the occupier has prayed not to collect the Demand of Water
and sewerage tax and
charges for the building at Door No.52, Acharappan St.,
Kothawalchadi Chennai 600 001.
Judgment :
The Hon'ble Mr.Justice A.Kulasekaran, has ordered on 12.04.07 that the petitioner is an occupier of the property, where the
amenities are provided and certainly the petitioner as an occupier
is liable to pay the tax & charges, hence the petitioner is directed
to pay the amount demanded by the Board and adjust the same in the
rent payable to the landlord or landlords.
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