Madras High Court
S.Devakumar vs Walajabad Town Panchayat on 19 December, 2014
Author: B.Rajendran
Bench: B.Rajendran
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 19.12.2014
C O R A M
THE HONOURABLE MR. JUSTICE B.RAJENDRAN
Second Appeal No.1263 of 2014
1. S.Devakumar
2. S.Kasthuri Bai ... Appellants/ Plaintiffs 2 and 3
vs
Walajabad Town Panchayat
By its Executive Officer
Office, Walajabad .. Respondent/Defendant
Second Appeal filed under section 100 C.P.C. against the reversal judgment and decree dated 30.11.2007 in A.S.No.6 of 2007 on the file of the Subordinate Judge, Kancheepuram against the judgment and decree in O.S.No.737 of 1999 dated 10.7.2006 of the Principal District Munsif, Kancheepuram.
For Appellants : Mrs. A..Sumathy
For Respondent : Mr. Lesi Saravanan
J U D G M E N T
The above second appeal arises against the judgment and decree passed in A.S.No.6 of 2007 on the file of the Subordinate Judge, Kancheepuram against the judgment and decree in O.S.No.737 of 1999 on the file of the Principal District Munsif, Kancheepuram.
2. The appellants are the plaintiffs 2 and 3 and the respondent was the defendant in the suit.
3. The learned counsel appearing for the appellants fairly submitted that the appellants have been prosecuting the case in a wrong forum without taking into consideration the jurisdiction of the Taxation Appellate Tribunal, and, therefore, they may be permitted to file an appeal before the concerned authority, and the delay if any, may be condoned.
4. Mr. Lesi Saravanan, learned counsel, who takes notice on behalf of the respondent, has no serious objection in permitting the appellants to file an appeal before the Taxation Appellate Tribunal, by condoning the delay.
5. Since the Taxation Appellate Tribunal is the competent authority to decide the issue involved in this appeal and as the appellants have approached the wrong forum, I am inclined to permit the appellants to withdraw this appeal and consequently the suit in O.S.No.737 of 1999, with liberty to approach the Taxation Appellate Tribunal, Rippon Buildings, Chennai by way of appeal. Accordingly, the appellants are permitted to withdraw the appeal consequently the suit in O.S.No.737 of 1999 on the file of the Principal District Judge, Kancheepuram and to file an appeal before the Taxation Appellate Tribunal, Rippon Buildings, Chennai, within a period of 15 days, along with the copy of this order. On such appeal being filed, the Taxation Appellate Tribunal, Rippon Buildings, Chennai is directed to take the same on file and dispose the same on merits, after condoning the period of limitation as they have bonafidely prosecuted the same in a wrong forum. The appellants are also permitted to raise all the plea, which has been raised in this appeal as well as the suit in O.S.No.737 of 1999, before the Taxation Appellate Tribunal.
6. With the above direction and observation, the Second Appeal is disposed of. However, there shall be no order as to costs.
19.12.2014 ga Note to office:
Issue copy on 23.12.2014 B.RAJENDRAN, J.
ga To
1. The Principal District Munsif, Kancheepuram
2. The Subordinate Judge, Kancheepuram Judgment in S.A.No. 1263 of 2014 19.12.2014