The complaint highlighted confusion over maintenance responsibilities, double billing, and non-itemized receipts — all despite a hefty payment of ₹1.35 crore by the Complainant.

📌 Complainant’s Core Allegations

🔹 Property Purchase & Payment:

• Allotted 5 flats through a possession certificate dated 31.12.2022
• Paid a lump sum of ₹1,35,00,000, which included:
  • ₹5,00,000 – Corpus Fund
  • ₹3,22,176 – Advance Maintenance for 1 Year
  • ₹57,992 – GST
• Took possession on 01.01.2023

🔹 Alleged Failures by the Builder:

• Builder did not issue detailed receipts showing the corpus fund, maintenance, or GST breakup
• Builder failed to transfer maintenance charges and corpus fund to the newly formed Association
• From Sep to Dec 2023, the Complainant received maintenance invoices from the Association, forcing him to pay again for a service he had already paid for
• Claimed total financial damage of ₹6,65,384 and described the builder’s act as “clever swindling”

🏢 1st Respondent’s (Ramky Wavoo Developers) Averments

🔸 Project History:

• Project registered with TNRERA in 2018; Completion Certificate obtained on 13.01.2022
• JDA signed with landowners (including Complainant) in 2012

🔸 Delay Was on Complainant’s Side:

• Sent multiple reminders between May and Dec 2022 to take possession
• Claimed that Complainant delayed clearing dues, hence possession was taken only in Jan 2023

🔸 Maintenance Timeline:

• Maintenance responsibility ran from 15.08.2022 to 14.08.2023, communicated via email on 10.08.2022
• Said Complainant entered midway into the maintenance cycle, like other buyers

🔸 Receipts & Funds:

• Issued a single receipt for ₹1.35 crore — but the 1st respondent acknowledged that the receipt lacked specific breakdown
• Stated that full corpus fund of ₹55 lakhs was transferred to the Association in:
  • ₹25,00,000 on 23.01.2024
  • ₹30,00,000 on 09.04.2024
• Denied any violation of the RERA Act and called the complaint frivolous

🧾 2nd Respondent: Corniche Flat Owners Association – Issues and Involvement

🏘️ Role:

• Officially formed on 04.09.2023
• Became responsible for common area maintenance and collections

📩 Issues:

• Issued invoices to the Complainant for Sep–Dec 2023 maintenance with GST, assuming non-payment
• Did not verify whether builder had already collected and transferred funds
• Failed to attend hearings and was declared ex-parte by TNRERA on 04.04.2024

🧃 Result:

• While the Association was not legally at fault, their lack of communication and legal participation worsened confusion and buyer pressure

⚖️ Final Verdict by TNRERA

After careful analysis, the Authority delivered the following decision:

✅ Key Determinations:

📜 Final Order:

“The 1st Respondent is directed to issue proper itemized receipts for the amounts received from the Complainant, including the corpus fund and advance maintenance charges along with GST — on or before 30.06.2025.”

Penalty or Compensation -The Authority did not impose penalties under Section 61 or grant financial compensation
Complaint Partly Allowed – The case was partially upheld—TNRERA agreed with the complainant on receipt failure, but not on liability for maintenance post-association formation as it was clearly indicated to the complainant that the maintenance charges paid to the builder were for the period from 15.08.2022 to 14.08.2023 in an email.

📊 Summary: Key Lessons from Case 147/2023

🧠 For Buyers:

• Always demand clear, itemized receipts
• Verify start dates for maintenance liability
• Don’t assume that lump-sum payment = compliance

🏗 For Builders:

• Maintain transparent accounting and communication
• Use line-itemized invoicing to prevent disputes
• Transfer funds to associations promptly and document it well

🏘 For Associations:

• Don’t issue duplicate demands without confirming builder transfers
• Participate in legal proceedings and maintain clear communication

While most property owners in Chennai must pay property tax, certain categories can enjoy exemptions or reduced rates under specific circumstances. Understanding these benefits can help eligible property owners lower their overall tax burden.

Common Exemptions and Reductions

• Places of Worship: Temples, mosques, churches, and other recognized religious institutions.
• Charitable Institutions: Non-profit schools, orphanages, and organizations dedicated to public welfare.
• Government Buildings: Properties owned by government bodies for public services.

Additional Verified Insight:

• Senior Citizens & Disability Benefits: Some local guidelines offer special considerations or rebates for senior citizens, war widows, or properties used by individuals with disabilities. The exact rules may vary, so always confirm with the GCC or state government notifications.

How to Check Eligibility

• Consult Official Guidelines: Visit the GCC’s official website or contact the local ward office for written regulations.
• Submit Required Documents: Proof of ownership, trust deeds, or registration certificates may be necessary.
• Periodic Renewals: Certain exemptions (e.g., charitable institutions) must be renewed periodically. Keep track of these deadlines.

Correcting Incorrect Assessments

• Filing an Appeal: If you believe you’ve been wrongly charged, submit an application to the GCC or the local ward office.
• Reassessment Request: Provide evidence that justifies your exemption or reduction—such as trust documents, age certificates, or disability certificates.

Conclusion

By identifying whether you qualify for property tax relief, you can make the most of the benefits and reduce your financial burden. Always verify current guidelines and maintain proper documentation to ensure smooth processing of exemptions or reductions.