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2026 Supreme(Online)(Mad) 38911

IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
A.Mohamed Abdul Kader Jailani – Appellant
Versus
Corporation Commissioner Erode Municipal Corporation – Respondent
WMP No.14487 of 2026|WP No. 13222 of 2026



Advocates:
For the Appellants/Petitioners: Mr. C. Vigneswaran
For the Respondents: Mr. M. Rajamathivannan, Standing Counsel

Court directs provisional deposit and expeditious consideration of representations with hearing before final property tax orders.

Headnote:Under Article 226 of the Constitution of India, the petitioner challenges a property tax demand notice dated 06.11.2025 for Rs.2,06,474/- for assessment years 2024-2026 as illegal without due process. Petitioner submitted representations on 23.03.2025 and 26.07.2025 for assessment, which remain unaddressed. Court finds prima facie case for interim relief pending proper determination. Issue framed: Validity of tax notice without considering representations and due process. Ratio: Petitioner to deposit Rs.50,000/- provisionally; respondent to consider representations expeditiously, inspect property if needed, and provide personal hearing before final orders (paras 5-9). Writ petition disposed of with directions; no costs.

Table of Content
1. challenges tax notice; prior representations ignored. (Para 2 , 3 , 4)
2. provisional deposit of rs.50,000/- accepted. (Para 5 , 6 , 7)
3. consider representations with hearing; petition disposed. (Para 8 , 9 , 10)

ORDER

Heard the learned counsel for the Petitioner and the learned Standing Counsel for the Respondent.

2. The Writ Petition is disposed of at the time of admission itself. No final determination has been made at this stage.

3. In this Writ Petition, the Petitioner is challenging the Final Notice dated 06.11.2025 in Assessment No.056/006/902639, seeking recovery of Rs.2,06,474/- as arrears of property tax for the Assessment Years 2024-2025 and 2025-2026.

4. It is the case of the Petitioner that the Petitioner has already submitted representation dated 23.03.2025 and 26.07.2025 for property tax assessment, which have not been acted upon by the Respondent.

5. The learned counsel for the Petitioner submitted that, to establish bona-fides, the Petitioner is willing to deposit a sum of Rs.50,000/- as a condition for proper determination of property tax payable by the Petitioner for the temporary roof put up.

6. The learned Standing Counsel for the Respondent has no objection to the same.

7. Recording the submissions made on either side, the Petitioner is directed to deposit the said amount provisionally within a period of thirty (30)

days from the date of receipt of a copy of this order.

8. Upon such deposit, the Respondent shall consider the Petitioner’s representations dated 22.03.2025 and 26.07.2025 and pass appropriate orders on merits, as expeditiously as possible. If desired, the property may be inspected by the Respondent before passing final orders.

9. It is needless to state that, before passing final orders, the Respondent shall afford an opportunity of personal hearing to the Petitioner.

10. With the above observations and directions, this Writ Petition stands disposed of. No costs. Consequently, the connected miscellaneous petition is also closed.

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