BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT DATED: 13.02.2026 CORAM THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY and W.M.P.(MD).Nos.3433 and 3434 of 2026 R.Sivaraja ... Petitioner Vs Madurai Corporation, represented by its Commissioner, Madurai. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records relating to the impugned demand notice dated 01.12.2025 issued by the respondent and quash the same as illegal.

For Petitioner : Mr.RJ. Karthick Jaganathan For Respondent : Mr.S.Vinayak, Standing Counsel

O R D E R

This writ petition has been filed challenging the impugned demand notice dated 01.12.2025 issued by the respondent.

2. The learned counsel appearing for the petitioner would submit that the impugned demand notice has been issued without passing any assessment order and without issuing any prior notice to the petitioner. It is further submitted that the petitioner has been regularly paying the property tax and that the half-yearly tax of Rs.8,112/- has already been paid and there are no arrears. However, suddenly, a demand has been raised for a sum of Rs.3,53,696/- for the assessme