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2026 Supreme(Online)(Mad) 37802

IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
S.Ambujam – Appellant
Versus
Commissioner, Madurai Corporation, Madurai – Respondent


Advocates:
For the Appellants/Petitioners: Mr.S.Jagadeesh
For the Respondents: Mr.F.Deepak, Standing Counsel

Table of Content
1. petition for reclassifying property tax from commercial to domestic. (Para 1 , 2)
2. reference to precedent on tariff classification. (Para 3)
3. direct consideration and orders post-inspection within eight weeks. (Para 4)

ORDER

The Writ Petition is filed for a Mandamus to direct the respondent to change the assessment in respect of the petitioner's property from commercial to domestic tariff by considering the representation of the petitioner dated 21.07.2025.

2.It is the case of the petitioner that, originally, a portion of the property was let out to a tenant for commercial purposes and therefore, the assessment was classified as commercial. Subsequently, the tenant vacated the premises and the said portion is now occupied by the petitioner's son for his purpose of establishing an advocate's office. According to the petitioner, the use of the premises as an advocate's office cannot be termed as commercial and hence, the petitioner has made a representation to change of tariff from commercial to domestic.

3.A useful reference in this regard can be made to the Judgment of this Court in K.Kanagasabai Vs. the Superintending Engineer and another (W.P.No.21731 of 2003).

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