IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 12.12.2025

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

and

W.M.P.No13424 of 2023

K.Selvaraj,

S/o.Krishnan ... Petitioner

Vs.

1.The Commissioner of Urban Administration,

Urban Administrative Building,

75, Santhome High Road,

R.A. Puram, Chennai – 600 028.

2.The Commissioner,

Chengalpattu Municipality,

Chengalpattu – 603 002. ... Respondents

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the proceedings of the 2^nd Respondent in relation to the two Demand Notices dated 31.01.2023 for the New Assessment No.018/024/900383 and New Assessment No.018/024/900384 in respect of the Petitioner’s Property Sri Krishna Mahal and quash the same as illegal and ultra vires the provisions of the Tamil Nadu District Municipalities Act and consequently forbear the Respondents from in any manner demanding or recovering the Property Tax as per the impugned

proceedings dated 31.01.2023.

For Petitioner : Mr.N.K.Ponraj For Respondents :

For R1 : Mr.S.J.Mohamed Sathik Government Advocate For R2 : Mr.P.Srinivas

ORDER

The Petitioner has challenged the two impugned Demand Notices both dated 31.01.2023 of the 2^nd Respondent.

2. By the 1^st mentioned impugned Demand Notice dated

31.01.2023, the Petitioner has been called upon to pay the sum of Rs.61,00,356/- being the arrears of Property Tax for the Tax Period between

2004-2005 and 2022-2023.

3. By the 2^nd mentioned impugned Demand Notice dated

31.01.2023, a further demand of Rs.25,45,322/- has been made for the Tax Period between 2011-2012 and 2022-2023.

4. The 1^st mentioned impugned Demand Notice pertains to Ground Floor and the 2^nd mentioned impugned Demand Notice pertains to First Floor.

5. In all, a sum of Rs.86,45,678/- appears to be due and payable by the Petitioner.

6. It appears that the Petitioner has earlier approached the District Munsif Court, Chengalpattu in O.S.No.38 of 2005 for a declaration, declaring that the Special Notices both dated 01.07.2004 issued to the Petitioner earlier as null and void.

7. The said suit was decreed set ex parte as the Respondents failed to contest the same.

8. It is in this back ground, 3 Demand Notices were served on

14.11.2018, demanding tax from the Petitioner.

9. In response to which the Petitioner had submitted a Reply by raising several objections about the applicability of the provisions of the Tamil Nadu District Municipalities Act, 1920 and stated that the Petitioner was not liable to pay tax contrary to the statutory period of limitation.

10. It appears that the Petitioner was thereafter served with two Demand Notices dated 12.03.2022 and 26.03.2022 whereby a sum of Rs.84,48,206/- was demanded for the Tax Period between 2004-2005 and

2021-2022.

11. Apprehending coercive steps, the Petitioner appears to be paid a sum of Rs.10,00,000/- to avoid sealing of the Petitioner’s Marriage Hall. Thereafter, the Petitioner has sent a Representation to the 2^nd Respondent on 22.12.2022. However, without considering the same, the impugned Demand Notices dated 31.01.2023 have been issued.

12. Learned counsel for the Petitioner submits that post facto the Petitioner had remitted about Rs.25,00,000/-.

13. Learned Government Advocate for the 1^st Respondent submits that part of the amount has been appropriated towards the tax liability of the Petitioner for the Tax Period between 2023-2024 and 2025-2026. However, he is unable to confirm the same in writing.

14. Be that as it may, the arrears of property tax is huge. It requires a proper determination by the Respondents in the light of the Representation dated 22.12.2022.

15. Since the Petitioner has not paid tax for the Tax Period between

2004-2005 and 2022-2023 for the Ground Floor and for the Tax Period between 2011-2012 and 2022-2023 for the First Floor, which are subject matter of the impugned Demand Notices, to balance the interest of the Petitioner and the Respondents, the case is remitted back to the 2^nd Respondent