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2026 Supreme(Online)(Mad) 38467

IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
A.K.S.N.Dhanabalan – Appellant
Versus
Commissioner, Virudhunagar Municipality – Respondent


Advocates:
For the Appellants/Petitioners: Mr.S.Anand Chandrasekar for M/s.Sarvabhauman Associates
For the Respondents: Mr.N.M.M.Abishek Pandian Standing Counsel

Table of Content
1. challenges property tax demand notice. (Para 1)
2. petitioner objected to multiplied tax without hearing. (Para 2)
3. respondent concedes section 82 non-compliance. (Para 3)

ORDER

The Writ Petition is filed challenging the impugned property tax demand notice, dated 24.03.2026 with reference to the tax assessment No.132/019/900794, pertaining to Door No.84-1, Bazaar Street, Virudhunagar, belonging to the petitioner.

2. Upon hearing the learned counsel for the petitioner and perusing the material records of the case, the grievance of the petitioner is that originally when the petitioner was complying with the payment of property tax in the web portal of the petitioner, the property tax was sought to be multiplied manifold times and the petitioner submitted an objection. Without even considering the objection and without following the procedure as prescribed under Section 82 of the Tamil Nadu Urban Local Bodies Act, the present order of assessment has been passed and therefore, the petitioner is before this Court.

3. When the matter came up for arguments, the learned Standing Counsel taking notice on behalf of the respondent, is not in a position to dispute the said posi

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