Madras High Court
WP(MD)/30421/2026 of RAMAN S Vs The Commissioner on 23 October 2026
WP(MD) No. 30421 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 23-10-2026
CORAM
THE HON'BLE MR JUSTICE G.R.SWAMINATHAN
WP(MD) No. 30421 of 2026
CNR:{HCMD011532182026}
&
W.M.P.(MD)Nos.23239 & 23240 of 2026
Raman S
No.9, Tenkasi Road,
Shengottai,
Tenkasi District.
..Petitioner(s)
Vs
The Commissioner
Shengottai Municipality,
Shengottai,
Tenkasi District.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for the records relating to the impugned notice passed by the respondent in Na.Ka. 394/2026/A1 dated 03.08.2026 and quash the same and consequently direct the respondent to re-assess the property tax in terms of the order passed by this Court in WA(MD) No.1329 of 2022
dated 25.03.2025, on payment of 50 % of the amount payable by the petitioner, within a time frame fixed by this Court.
For Petitioner(s):
M/s R J Karthick Jaganathan
For Respondent(s):
Mr.P.Athimoolapandian
__________
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WP(MD) No. 30421 of 2026
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ORDER
Heard both sides.
2. The petitioner challenges the property tax assessment made by the respondent municipality. As per the statutory rule, unless the entire demanded amount is deposited, the appeal cannot be taken up for hearing on merits. It is not in dispute that the petitioner had remitted only 50%. There is however some controversy as to whether the petitioner paid the remaining 50% or not.
3. The petitioner's counsel would assert that this amount was remitted. The learned standing counsel denies the same.
4. Be that as it may, upon the petitioner remitting the entire amount demanded by the respondent municipality, the appeal will be taken up for consideration and will be given a disposal on merits within a period of three months thereafter. In the event of the petitioner succeeding, the respondent will refund the amount so deposited in terms of the order to be passed. The respondent will not proceed to adjust the amount against the petitioner's other liabilities. __________
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WP(MD) No. 30421 of 2026
4. The Writ Petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed. 23-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rmi To The Commissioner Shengottai Municipality, Shengottai, Tenkasi District. __________
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WP(MD) No. 30421 of 2026 G.R.SWAMINATHAN, J. rmi WP(MD) No. 30421 of 2026 23-10-2026 __________
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