Madras High Court
WP(MD)/29938/2026 of M/s.Vilathikulam Big Tank Ir Vs Deputy Commercial Tax Office on 16 October 2026
WP(MD) No. 29938 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 16-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 29938 of 2026
CNR:{HCMD011493552026}
AND
M/s.Vilathikulam Big Tank Irrigation Water uses Association Rep. by its president, Murugan
..Petitioner(s)
Vs
Deputy Commercial Tax Officer,
Ettayapuram Assessment Circle,
Tuticorin, Tamilnadu
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order passed by the respondent in Order Reference No. ZD330226091725B dated 11.02.2026
and quash the same as illegal and direct the respondent to remand the matter for reconsideration For Petitioner(s):
M/s P.Selvakumar
For Respondent(s):
M/s.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
WP(MD) No. 29938 of 2026
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ORDER
Order dated 11.02.2026 is assailed primarily on the ground of breach of principles of natural justice.
2. Learned counsel for the petitioner submits that the entire tax demand was discharged. He relies upon the documents at pages 50 to 55 of the paper book.
3. Accepting notice for the sole respondent, M/s.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), submits that the payments made in 2019 and 2020 should be verified to ascertain whether it pertains to the demand under the impugned order.
4. Subject to verifying and confirming that the tax demand under the impugned order was discharged earlier, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the tax proposal on merits. Upon such verification, if it is found that the tax demand was not discharged, the petitioner shall remit 25% of the tax demand as a condition for remand. An endorsement to that effect has been made.
WP(MD) No. 29938 of 2026
5. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five (5) months from the date of confirming the above-mentioned recovery or remittance of 25% of the tax demand. Subject to satisfaction of the condition specified in this order, the bank attachment relating to the impugned order shall be raised.
6. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed. 16-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To Deputy Commercial Tax Officer, Ettayapuram Assessment Circle, Tuticorin, Tamilnadu
WP(MD) No. 29938 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 29938 of 2026 AND
16-10-2026