Property tax assessments must follow Section 82 procedure including objections hearing; non-compliance renders notice invalid.

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 position that due opportunity of hearing and considering the objections of the petitioner never took place in the instant case. Besides the assessment procedure as mandated under Section 82 of the said Act also does not seem to have been followed.

4.In view thereof, the Writ Petition is allowed on the following terms:

(i) The impugned property tax demand notice, dated

24.03.2026, shall be treated as a provisional assessment;

(ii) It will be open for the petitioner to submit the additional reply, if any and produce any documents in support of the claim within three weeks from the date of receipt of a web copy of the order;

(iii) Thereafter, by duly following the procedure as mandated under Section 82 of the Tamil Nadu Urban Local Bodies Act, the assessment shall be completed and final orders be passed;

(iv) Needless to mention that due opportunity of hearing shall also be given to the petitioner.