High Court · 2025

WP No. 39806 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 25-10-2025CORAMTHE HONOURABLE MR JUSTICE C. SARAVANANWP No. 39806 of 2025ANDWP NO. 39808 OF 2025,WP NO. 39833 OF 2025,WMP NO. 44727 OF 2025,WMP NO. 44729 OF 2025,WMP NO. 44725 OF 2025,WMP NO. 44751 OF 2025,WMP NO. 44753 OF 2025,WP NO. 39835 OF 2025,WMP NO. 44726 OF 2025,WMP NO. 44750 OF 2025,WMP NO. 44754 OF 20251. P MuthusamyS/o K Palanisamy No .2/623 Harirama Harikrishna Nagar Andipalyam Post Tiruppur District 641 687Petitioner(s)Vs1. The Director of Municipal AdministrationMRC Nagar Raja Annamalaipuram Chennai 282.The ComissionerTiruppur City Municipality Corporation Mangalam Road Tiruppur District 641 6043.The Assistant CommissionerTiruppur City Municipality Corporation Murugampalayam Zone Tiruppur https://www.mhc.tn.gov.in/judis WP No. 39806 of 2025District -641 604Respondent(s)WP No. 39808 of 20251. P MuthusamyS/o K Palanisamy No .2/623 Harirama Harikrishna Nagar Andipalyam Post Tiruppur District 641 687Petitioner(s)Vs1. The Director of Municipal Administration, MRC Nagar Raja Annamalaipuram Chennai 28.2.The CommissionerTiruppur City Municipality Corporation Mangalam Road Tiruppur District 641 6043.The Assistant CommissionerTiruppur City Municipality Corporation Murugampalayam Zone Tiruppur District 641 604Respondent(s)WP No. 39833 of 20251. P MuthusamyPetitioner(s)Vs1. The Director of Municipal Administration,MRC Nagar Raja Annamalaipuram Chennai 28. https://www.mhc.tn.gov.in/judis WP No. 39806 of 20252.The CommissionerTiruppur City Municipality Corporation Mangalam Road Tiruppur District 641 6043.The Assistant CommissionerTiruppur City Municipality Corporation Murugampalayam Zone Tiruppur District 641 604Respondent(s)WP No. 39835 of 20251. P Muthusamy2.P MuthusamyS/ o Palanisamy No 2/623 Harirama Harikrishna Nagar Andipalayam Post Tiruppur 641687Petitioner(s)Vs1. The Director of Municipal Administration,MRC Nagar Raja Annamalaipuram Chennai 28.2.The CommissionerTiruppur City Municipality Corporation Mangalam Road Tiruppur District 641 6043.The Assistant CommissionerTiruppur City Municipality Corporation Murugampalayam Zone Tiruppur https://www.mhc.tn.gov.in/judis WP No. 39806 of 2025District 641 604Respondent(s)WP No. 39806 of 2025PRAYERWrit Petition filed under Article 226 of the Constitution of India to issue a writ of certiorarified mandamus calling for the records relating to the Impugned Demand Notice dated 05.05.2025 issued by the 2nd Respondent in Assessment No. 032/044 /901018 by revising the property tax for the property owned by the petitioner in Survey No. 81/1, ward no 44 situated at No. 20(1) Nandhavana thottam, Eswaran Kovil street, Tiruppur District and to quash the same, consequently, direct the 2nd Respondent to permit the petitioner to pay the pre-revised tax.WP No. 39808 of 2025PRAYERWrit Petition filed under Article 226 of the Constitution of India to issue a writ of certiorarified mandamus calling for the records relating to the Impugned Demand Notice dated 05.05.2025 issued by the 2nd Respondent in Assessment No. 032/044/901020 by revising the property tax for the property owned by the petitioner in Survey No. 81/1, ward no 44 situated at No. 20(1) Nandhavana thottam, Eswaran Kovil street, Tiruppur District and to quash the same, consequently, direct the 2nd Respondent to permit the petitioner to pay the pre-revised tax.WP No. 39833 of 2025PRAYERWrit Petition filed under Article 226 of the Constitution of India to issue a writ of certiorarified mandamus calling for the records relating to the Impugned Demand Notice dated 05.05.2025 issued by the 2nd Respondent in Assessment No. 032/044/901019 by revising the property tax for the property owned by the petitioner in Survey No. 81/1, ward no 44 situated at No. 20(1) Nandhavana thottam, Eswaran Kovil street, Tiruppur District and to quash the same, consequently, direct the 2nd Respondent to permit the petitioner to pay the pre-revised tax. https://www.mhc.tn.gov.in/judis WP No. 39806 of 2025WP No. 39835 of 2025PRAYERWrit Petition filed under Article 226 of the Constitution of India to issue a writ of certiorarified mandamus calling for the records relating to the Impugned Demand Notice dated 05.05.2025 issued by the 2nd Respondent in Assessment No. 032/044/902693 by revising the property tax for the property owned by the petitioner in Survey No. 81/1, ward no 44 situated at No. 20(1) Nandhavana thottam, Eswaran Kovil street, Tiruppur District and to quash the same, consequently, direct the 2nd Respondent to permit the petitioner to pay the pre-revised tax.For Petitioner(s):VIGNESHWARSRIRAMArun PrakashFor Respondent: Mr. P. AnandakumarGovernment Advocatefor R1Mr. Abishek MurthyStanding Counselfor R2 and R3COMMON ORDERMr. P. Anandakumar, learned Government Advocate takes notice for the Respondent No.1 and Mr. Abishek Murthy, learned Standing Counsel takes notice for respondent Nos.2 and 3. 2. These Writ Petitions are being disposed of at the time of admission after hearing the learned counsel for the Petitioner and learned counsels for the https://www.mhc.tn.gov.in/judis WP No. 39806 of 2025Respondents following the consistent view taken by this Court under similar circumstances.3. The learned counsel for the petitioner submits that by the impugned Demand Notices dated 05.05.2025, the property taxes has been revised manifold times without proper notice to the petitioner and thus, arbitrarily the demands have been made. 4. The learned counsel for the petitioner submits that after the impugned demand notices were issued, the petitioner has also paid the entire disputed tax amount of Rs.14,57,606/-. The learned counsels for the respondents also confirm the same. 5. The learned counsel for the petitioner submits that an opportunity be given to explain as to why the petitioner cannot be subjected to a huge property tax that has been demanded vide impugned demand notices dated 05.05.2025 issued for the four properties, which are the subject matter of these writ petitions. https://www.mhc.tn.gov.in/judis WP No. 39806 of 20256. Having considered the submissions made by the learned counsel for the Petitioner and the learned counsels for the Respondents and having considered the consistent view taken by this Court under similar circumstances, the impugned demand notices dated 05.05.2025 are quashed and the matter is remitted back to the Respondents to pass a fresh order de novo considering the fact that the petitioner has already paid the disputed tax after the impugned demand notices were issued to the petitioner.7. The Petitioner shall file a proper representation giving the reasons as to why the property tax, which have been enhanced and demanded vide impugned notices dated 05.05.2025 and orders should not be imposed on the petitioner. This exercise may be carried out by the petitioner within a period of thirty (30) days from the date of receipt of a copy of this order. The respondent shall thereafter proceed to pass orders on merits. 8. If desired, the respondents may inspect the properties once again in the presence of the petitioner or the representative of the petitioner. https://www.mhc.tn.gov.in/judis WP No. 39806 of 20259. It is made clear that the Petitioner shall co-operate with the Respondents in the de novo proceedings. 10. These Writ Petitions stand disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.25-10-2025Index:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/Noab https://www.mhc.tn.gov.in/judis WP No. 39806 of 2025To1.The Director of Municipal AdministrationMRC Nagar Raja Annamalaipuram Chennai 282.The ComissionerTiruppur City Municipality Corporation Mangalam Road Tiruppur District 641 6043.The Assistant CommissionerTiruppur City Municipality Corporation Murugampalayam Zone Tiruppur District -641 604 https://www.mhc.tn.gov.in/judis WP No. 39806 of 2025C.SARAVANAN J.abWP No. 39806 of 2025AND WP NO. 39808 OF 2025,WP NO. 39833 OF 2025,WMP NO. 44727 OF 2025,WMP NO. 44729 OF 2025,WMP NO. 44725 OF 2025,WMP NO. 44751 OF 2025,WMP NO. 44753 OF 2025,WP NO. 39835 OF 2025,WMP NO. 44726 OF 2025,WMP NO. 44750 OF 2025,WMP NO. 44754 OF 202525-10-2025