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IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
S.Raman – Appellant
Versus
Commissioner, Shengottai Municipality – Respondent
| Table of Content |
|---|
| 1. background of property tax disputes and prior court orders. (Para 2 , 3 , 4 , 5) |
| 2. petitioner's and respondents' rival contentions on assessment. (Para 6 , 7) |
| 3. direct parties to statutory appeal under amended act. (Para 8 , 9 , 10) |
O R D E R
This Writ Petition is filed challenging the impugned proceedings dated 06.10.2025 and the consequential demand notice dated 23.03.2026 and also seeking a consequential direction to the respondents to re-assess the property tax in terms of the order passed by this Court in W.A.(MD) No. 1329 of 2022 dated 25.03.2025 and G.O.(Ms) No. 64, Municipal Administration and Water Supply (MAWS) Department, dated 24.04.1998, within the time frame fixed by this Court.
2. Upon hearing the learned counsel for the petitioner and upon perusal of the material records, it is seen that being originally aggrieved by the assessment, the petitioner filed a civil suit in O.S.No 48 of 1992 on the file of the Munsif Court, Shengottai. Thereafter, appeals were also filed in A.S.Nos.76 of 1993 and 61 of 1996 and judgments were rendered therein.
3. Subsequently, when further proceedings were initiated, the petitioner challenged the same by way of a writ pet
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