A.V.M.Charities vs The Commissioner on 21 December, 2023
6. The above issue has come up for consideration before the Division
Bench of this Court in the case of Ramakrishnan vs. Corporation of Madras
reported in AIR 1976 Mad 128 wherein it was held that a serving of a
consolidated notice containing the information as to vacancy and unletting
coupled with the claim of remission would satisfy the requirement of Section
112 of the Act and it may not be open to reject the petitioner's claim only on the
premise that an independent notice under Section 105(3) of the Act intimating
the vacancy and unletting was not issued prior to the claim for remission. The
relevant portion of the above judgment is extracted hereunder: