Lawfully yours: By Retired Justice K Chandru | Failing to appeal before taxation tribunal, way out is to move Commissioner or HC

Failing to appeal before taxation tribunal, way out is to move Commissioner or HC

I am a senior citizen who bought an old flat in a residential complex some years ago. Though I did not go in for a name transfer, I was paying the property tax regularly till 2012-13, after which some personal issues stopped me from paying taxes for a few years. In March 2023, I was served with a final notice by the Corporation. The officials then told me that I should pay at the revised rate of tax, which was six times higher than the old rate. They further stated that I should pay tax from 2016-17. I paid Rs 85,000 in two instalments from 2016-17 to 2023-24. While revising the tax, the officials cancelled the assessment number and assigned a new one. While doing so, the ward changed from 35 to 36, though the whole complex is in ward 35. I am the lone person who pays the higher rate, whereas those with a similar area pay far lower tax. Appeals to the corporation and other officials to restore the old rate did not elicit any reply. The least the officials could have done was to collect the arrears with penal interest. Instead, they cancelled the assessment number and revised the rate. Please advise.

-- S Kamala, Chromepet

Since you failed to change the name in the house tax records, technically, the Corporation need not have given notice to you and would have carried the revised assessment in the name of the old owner. Against the new assessment, you could have filed an appeal before the Taxation Appeal Tribunal. But since you did not appeal, the only way open to you is to send a detailed petition to the Commissioner. If no reply comes or your request is negative, you can move the High Court. But then the expenses for a court litigation will be substantial, and the result may not always be in your favour.

Mediators attached to HC can engage in private, authorised efforts that do not involve publicity

I am a 33-year-old single daughter facing extreme emotional distress due to unwanted control by my family, especially my mother. I have been increasingly isolated and pressured, not only regarding marriage but also in matters related to property and basic freedom of movement. I am not trying to escape or leave my home; I only want protection from emotional mistreatment and a chance to live with dignity. My mother has even threatened to lock me out of my room and take away my laptop and phone. I love my father and have never intended to cause him pain, but I wanted him to see clearly what is happening. I am deeply worried that my financial and property rights may be quietly taken away.

-- Name withheld on request

You are not the only daughter undergoing such problems. Since you do not want to precipitate the matter with police complaints or court litigation, the only way open to you is to seek mediation over your problems. There are qualified mediators attached to the High Court mediation centre. This is a private effort authorised by law and does not involve any publicity. Alternative Dispute Resolution is now an acceptable form of solving disputes without litigation.