BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED :16.03.2026 CORAM:

THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P.(MD) No.5827 of 2026 V.Sowmyanarayanan ... Petitioner Vs The Commissioner, Madurai Corporation, Madurai. ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records of the impugned demand notice dated 06.08.2025 and the consequential order in Ma5Aa1/005012/2025 dated 17.10.2025 on the file of the respondent and quash the same.

For Petitioner : Mr.S.Jaya Vasanthan For Respondent : Mr.F.Deepak Standing Counsel

O R D E R

The writ petition is filed challenging the impugned demand notice dated 06.08.2025 and the consequential order dated 17.10.2025.

2. It is the contention of learned Counsel for the petitioner that originally, when the propery tax revision was made, it was made by taking it into account as a commercial hall. Merely because it is subsequently termed as ‘residential’, the same did not have any impact on the total amount of property tax that is being paid. The hall is also now dilapidated and the property is also facing the risk of being acquired for some Government project. Under the said circumstances, the petitioner as the owner, is also not generating huge income out of the hall. The property tax is now enhanced from Rs.35,000/- half-yearly to Rs. 2,18,000/- half-yearly. No proper opportunity was granted to the petitioner at the time of enhancement.

3. Per contra, the learned Standing Counsel taking notice on behalf of the Corporation would submit that when the property is commercial in nature, a mistake has crept in the records and accordingly, by making due inspection, the assessment is made. The revision is also made as per the periodical revision, that is on 01.04.2022.

4. I have considered the rival submissions made and perused the material records of the case.

5. In view of the submission made that the petitioner was not given a proper opportunity, I am of the view that the impugned assessment shall be treated as a provisional assessment and the petitioner shall be given an opportunity to place on record all his objections relating to the measurement, the value of the property, the tax assessed, the retrospective assessment, etc. Each and every objection can be considered on merits and in accordance with law and can be disposed of. After considering the objection, if the amount of tax has to be further altered or modified, the same shall be done or if the tax assessed has to be confirmed, the same can be confirmed.

6. The petitioner shall submit his objections within two (2) weeks from the date of receipt of the web copy of the order, without waiting for the certified copy of the order, along with such supporting documents.

7. The same shall be considered and disposed of within a period of twelve (12) weeks from the date of filing of the objections. Due personal hearing shall also be afforded to the petitioner. In the meanwhile, with reference to the half-yearly tax falling due, the same shall be paid at the rate assessed in the impugned provisional assessment. As far as the arrears are concerned, the same shall be demanded only after the disposal of the objections of the petitioner and orders on merits shall be passed.

8. With the above directions, this Writ Petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed.

NCC : Yes/No 16.03.2026 apd To The Commissioner, Madurai Corporation, Madurai.

D.BHARATHA CHAKRAVARTHY .,J .

apd ORDER MADE IN

16.03.2026