High Court · 2025

WP No. 36545 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 24-09-2025CORAMTHE HONOURABLE MR JUSTICE C. SARAVANANWP No. 36545 of 2025ANDWMP NO. 40849 OF 2025,WMP NO. 40856 OF 2025,WP NO. 36549 OF 20251. V Vellai ChokkappanS/o. A.Vellai Chokkappan, No.8, Olympic Colony, Bhagyathamman Nagar, Kamarajar 3rd Cross Street, A.N.W EXTN, Chennai - 600050Petitioner(s)Vs1. The Managing Director ChennaiMetropolitan Water Supply and Sewerage Board, No 1 Pumping Station Road Chindathiripet, chennai 600 0022.2 The Chief Engineer O and M IChennai Metropolitan Water Supply and Sewerage Board, No.1, Pumping Station Road, Chindathiripet, Chennai3.The Assistant Engineer cum Junior EngineerChennai Metropolitan Water Supply and Sewerage Board Zone VII, Ward https://www.mhc.tn.gov.in/judis WP No. 36545 of 202589, ChennaiRespondent(s)WMP No. 40849 of 20251. V Vellai ChokkappanS/o. A.Vellai Chokkappan, No.8, Olympic Colony, Bhagyathamman Nagar, Kamarajar 3rd Cross Street, A.N.W EXTN, Chennai - 600050Petitioner(s)Vs1. The Managing Director ChennaiMetropolitan Water Supply and Sewerage Board, No 1 Pumping Station Road Chindathiripet, chennai 600 0022.2 The Chief Engineer O and M IChennai Metropolitan Water Supply and Sewerage Board, No.1, Pumping Station Road, Chindathiripet, Chennai3.The Assistant Engineer cum Junior EngineerChennai Metropolitan Water Supply and Sewerage Board Zone VII, Ward 89, ChennaiRespondent(s)WMP No. 40856 of 20251. V Vellai ChokkappanS/o. A.Vellai Chokkappan, No.8, Olympic Colony, Bhagyathamman Nagar, Kamarajar 3rd Cross Street, https://www.mhc.tn.gov.in/judis WP No. 36545 of 2025A.N.W EXTN, Chennai 600 050Petitioner(s)Vs1. The CommissionerThe greater Chennai Corproation, Ripon Building, Poonamalle High Road, chennai 600 0032.The Senior Revenue Officer Zone 7Zone - 7, Ward - 89, The Greater Chennai Corporation, No.536, MTH Road, Dunlop Ground Opposite, Ambattur, ChennaiRespondent(s)WP No. 36549 of 20251. V Vellai ChokkappanS/o. A.Vellai Chokkappan, No.8, Olympic Colony, Bhagyathamman Nagar, Kamarajar 3rd Cross Street, A.N.W EXTN, Chennai 600 050Petitioner(s)Vs1. The CommissionerThe greater Chennai Corproation, Ripon Building, Poonamalle High Road, chennai 600 0032.The Senior Revenue Officer Zone 7Zone - 7, Ward - 89, The Greater Chennai Corporation, No.536, MTH Road, Dunlop Ground Opposite, https://www.mhc.tn.gov.in/judis WP No. 36545 of 2025Ambattur, ChennaiRespondent(s)WP No. 36545 of 2025PRAYERcall for the records pertains to the 3rd respondent disconnection notice in letter No. Se. Ku. Va / Part 7 / PaniManai - 089/2025 dated 01.08.025, Quash the same and pass such further order or other orders as this Honble court may deem fit and proper in the circumstances of this case and thus render justice.WMP No. 40849 of 2025PRAYERTo pass an order of interim stay in respect of 3rd respondent disconnection notice in letter No. Se. Ku. Va / Part 7 / PaniManai - 089/2025 dated 01.08.025, pending disposal of the above writ petitionWMP No. 40856 of 2025PRAYERTo pass an order of interim stay in respect of 2nd respondent demand notice in Ma. A. 7 / Va .Thu. Na.Ka No. R- 1 /02611 / Ko - N 89/ 294/ 2025 dated 01.08.2025, pending disposal of above writ petitionWP No. 36549 of 2025PRAYERcall for the records pertains to the 2nd respondent demand notice in Ma. A. 7 / Va .Thu. Na.Ka No. R- 1 /02611 / Ko - N 89/ 294/ 2025 dated 01.08.2025, Quash the same and passWP No. 36545 of 2025For Petitioner(s):T. PadmanabhanG.JagatharajM.GovindarajanU.KrishnasamyA. VijayakumarG. Vignesh https://www.mhc.tn.gov.in/judis WP No. 36545 of 2025S. SabarivassanFor Respondents: Mrs. V. VijayalakshmiStanding CounselIn W.P. No.36545 of 2025Mr. E. C. RameshStanding CounselIn W.P. No.36549 of 2025COMMON ORDERMrs. V. Vijayalakshmi, learned Standing Counsel takes notice for the respondents in W.P. No.36545 of 2025 and Mr. E. C. Ramesh, learned Standing Counsel takes notice for the respondents in W.P. No.36549 of 2025.2. By this common order, these Writ Petitions are being disposed of at the time of admission after hearing the learned counsel for the Petitioner and learned standing counsels for the Respondents.3. In these Writ Petitions, the Petitioner has challenged the impugned demand notice issued by the Chennai Metropolitan Water Supply and Sewerage Board in W.P. No.36545 of 2025 and demand notice issued by the Commissioner, Greater Chennai Corporation in W.P. No.36549 of 2025 both https://www.mhc.tn.gov.in/judis WP No. 36545 of 2025dated 01.08.2025. 4. The learned counsel for the Petitioner has submitted that the petitioner has all along paid property tax and the corresponding water tax. It is submitted that the respondents have however unilaterally increased the property tax and water tax without any notice. 5. The learned Standing Counsel for the respondents on the other hand in W.P. No.36549 of 2025 has produced a copy of the Form No.7, which is a notice for "revised" assessment and submits that the said notice was issued on 14.03.2025. It is submitted that in the said notice itself, it has been clearly stated that if the petitioner is having any objection, the petitioner should respond within fifteen days from the date of receipt of a copy of the said notice to the concerned Regional Deputy Commissioner, Greater Chennai Corporation as per the delegation provided, or else it would be assumed that the Half Yearly Tax is accepted by the petitioner. The learned Standing counsel for the respondent Corporation submits that since the petitioner failed to respond to the same, https://www.mhc.tn.gov.in/judis WP No. 36545 of 2025which is uploaded in the web portal and communicated to the petitioner through SMS alert, it has to be assumed that the petitioner has accepted the said notice in Form No.7.6. The learned standing counsel for the Chennai Metropolitan Water Supply and Sewerage Board would also submit that the demand has been made for the first half period from 2023 to 2024 and that the petitioner has paid only a sum of Rs.3,627/- out of the total sum of Rs.30,902/- payable by the petitioner and that there is still a balance of Rs.28,687/-. 7. Having considered the submissions made by the learned counsel for the Petitioner and the learned Standing Counsels for the respondents and having considered the fact that the property tax assessment is the basis of the water tax assessment and considering the fact that only a notice has been issued in form No.7, I am inclined to set aside the impugned assessment orders and remit the cases back to the respondents to pass fresh orders on merits. The Senior Revenue Officer or such other officer authorized in this behalf shall pass fresh https://www.mhc.tn.gov.in/judis WP No. 36545 of 2025orders on merits within a period of two weeks from the date of receipt of a copy of this order. 8. The petitioner shall co-operate with the respondents by filing objections, if any, with the second respondent in W.P. No.36549 of 2025. Thereafter, once an order is passed by the second respondent in the above writ petition, the concerned Officer under the Chennai Metropolitan Water Supply and Sewerage Board shall pass fresh order and raise a demand.9. Needless to state, before passing any such order, the respondents shall give due notice to the Petitioner.10. It is, however, made clear that the petitioner shall pay all arrears of tax, if any, including water tax, if any, for the past periods. 11. These Writ Petitions stand disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.24-09-2025Index:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/Noab https://www.mhc.tn.gov.in/judis WP No. 36545 of 2025WP No. 36545 of 2025To1.The Managing Director ChennaiMetropolitan Water Supply and Sewerage Board, No 1 Pumping Station Road Chindathiripet, chennai 600 0022.2 The Chief Engineer O and M IChennai Metropolitan Water Supply and Sewerage Board, No.1, Pumping Station Road, Chindathiripet, Chennai3.The Assistant Engineer cum Junior EngineerChennai Metropolitan Water Supply and Sewerage Board Zone VII, Ward 89, ChennaiWMP No. 40849 of 2025To1.The Managing Director ChennaiMetropolitan Water Supply and Sewerage Board, No 1 Pumping Station Road Chindathiripet, chennai 600 0022.2 The Chief Engineer O and M IChennai Metropolitan Water Supply and Sewerage Board, No.1, Pumping Station Road, Chindathiripet, Chennai https://www.mhc.tn.gov.in/judis WP No. 36545 of 20253.The Assistant Engineer cum Junior EngineerChennai Metropolitan Water Supply and Sewerage Board Zone VII, Ward 89, ChennaiWMP No. 40856 of 2025To1.The CommissionerThe greater Chennai Corproation, Ripon Building, Poonamalle High Road, chennai 600 0032.The Senior Revenue Officer Zone 7Zone - 7, Ward - 89, The Greater Chennai Corporation, No.536, MTH Road, Dunlop Ground Opposite, Ambattur, ChennaiWP No. 36549 of 2025To1.The CommissionerThe greater Chennai Corproation, Ripon Building, Poonamalle High Road, chennai 600 0032.The Senior Revenue Officer Zone 7Zone - 7, Ward - 89, The Greater Chennai Corporation, No.536, MTH Road, Dunlop Ground Opposite, Ambattur, Chennai https://www.mhc.tn.gov.in/judis WP No. 36545 of 2025 https://www.mhc.tn.gov.in/judis WP No. 36545 of 2025C.SARAVANAN J.abWP No. 36545 of 2025AND WMP NO. 40849 OF 2025,WMP NO. 40856 OF 2025,WP NO. 36549 OF 202524-09-2025