Civil court decree mandating show cause notice and reassessment binds municipal corporation despite later statutory bars.

THE HONOURABLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY and W.P.(MD)No.7221 of 2026 T.S.Vinoth Kumar ... Petitioner -vs-

1.The Commissioner, Madurai Corporation, Corporation Building, Madurai - 625 002.

2.The Assistant Commissioner, Zone-II (North), Madurai Corporation, Madurai - 625 007. ... Respondents Prayer:- Writ Petition filed under Article 226 of the Constitution of India, seeking issuance of a Writ of Certiorarified Mandamus calling for the records pertaining to the impugned communication issued by the second respondent herein in Ma2Aa4B4/001542/2026 signed on 25.02.2026 and quash the same as illegal and consequently directing the respondents to refix the property tax pertaining to the petitioner's house property with old assessment No.115/10760, new assessment No.115/033/900814, in Ward No.WD033, Madurai Corporation by following the decree dated 10.04.2023 passed in O.S.No.621 of 2018 by the learned Principal District Munsif, Madurai Town.

For Petitioner : Mr.P.Subbiah For Respondents : Mr.F.Deepak Standing Counsel ORDER This Writ Petition is filed for issuance of a Writ of Certiorarified Mandamus, calling for the records relating to the impugned communication dated 25.02.2026 and to quash the same, and consequently to direct the respondents to refix the property tax pertaining to the petitioner’s house property bearing old Assessment No.115/10760 and new Assessment No.115/033/900814, situated in Ward No.WD033, Madurai Corporation, by following the decree dated 10.04.2023 passed in O.S.No.621 of 2018 by the learned Principal District Munsif, Madurai.

2. The learned counsel for the petitioner would submit that the petitioner is the owner of the aforesaid property and that the same has been used purely for residential purposes and not for any commercial activity. While so, when a demand notice was earlier issued on 14.07.2016 and assessment was made, the petitioner approached the Principal District Munsif Court, Madurai, by filing O.S.No.621 of 2018. After a full-fledged trial and upon consideration of the case on merits, the said demand notice dated 14.07.2016 was declared null and void. The Court further directed the respondent Corporation to issue a show cause notice to the petitioner and to reassess the tax in respect of the petitioner’s property. However, the said directions were not complied with, and the impugned communication has now been issued demanding arrears of tax to the tune of Rs.3,73,744/-. Hence, the present Writ Petition.

3. Per contra, the learned Standing Counsel appearing for the respondent Corporation would submit that it is true that a decree has been passed in favour of the petitioner. Pursuant thereto, a notice for fresh assessment was issued on 18.11.2024 and measurements were also taken. It is further submitted that the petitioner subsequently requested that the property be treated as residential in nature. Considering the same, fresh assessment orders were passed on 21.12.2024, based on which the impugned demand notice has been issued. It is also contended that only upon payment of the arrears, the request for conversion of the property from commercial to residential could be considered, and accordingly, the impugned order has been passed.

4. I have considered the rival submissions made on either side and perused the materials available on record.

5. At the time when the earlier proceedings were initiated in the year 2016, the provisions of the Madurai City Municipal Corporation Act, 1971 alone were applicable. This Court, in Shanmugha Nadar vs. The Corporation of Madurai, 1980 (2) MLJ 140, has held that unless there is an express bar to the filing of a suit, the existence of an alternative remedy would