Madras High Court

WP/41202/2026 of Dharan Hospital Vs The Commissioner on 15 October 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 15-10-2026

CORAM

THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY

WP No. 41202 & 41207 of 2026

CNR:{HCMA012245912026}

AND

WMP NO. 46238 & 46240 OF 2026

Dharan Hospital,

Seelanaickenpatti By-pass,

Salem 636 201,

Represented by its Partner,

Mr Gunasekaran S/o. Venkatachalam.

..Petitioner(s) in both

petitions

Vs

1. The Commissioner,

Salem City Municipal Corporation,

Salem -636 001

2. The Deputy Commissioner,

Salem City Municipal Corporation,

Salem-636001

3. The Assistant Commissioner

Salem City Municipal Corporation,

Kodalampatti zonal Office,

No.4, Kondalampatti Ward Office Salem .

4. The Assistant Commissioner,

Salem City Municipal Corporation,

Kondalampatti Zonal Office, No. 4

Kondalampatti Ward Office, Salem.

..Respondent(s) in both

petitions

Common Prayer:

Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus,

calling for the records pertaining to the Special Notice of Property Tax dated 14.06.2024 issued by the 3rd respondent in respect of Assessment No.049/059/902816, Old Assessment No.049/059/04109, and quash the same calling for the records pertaining to the Special Notice of Property Tax dated 14.06.2024 issued by the 3rd respondent in respect of Assessment No.049/059/902818, Old Assessment No.049/059/04111, and quash the same For Petitioner(s):

M/S. R. Nalliyappan

For Respondent(s):

Ms.N.Devi, St.counsel

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Common Order

These writ petitions have been filed against the Special Notice of Property Tax dated 14.06.2024 issued by the 3rd respondent.

2. Ms.N.Devi, learned Standing counsel, takes notice on behalf of the respondents. By consent of the parties, the main petitions are taken up for disposal at the stage of admission itself.

3. The learned counsel appearing for the petitioner would submit that in these cases, the impugned special notices were issued on 14.06.2024. Upon receipt of the said notices, the petitioner had filed his reply/objection on 13.08.2024. However, no order was passed till date. Hence, this petition.

4. In reply, the learned counsel appearing for the respondent would submit that the petitioner’s objection will be considered and appropriate orders will be passed within a period of 8 weeks. Hence, she requests this Court to pass appropriate orders.

5. Heard the learned counsel appearing for the petitioner and the respondent and also perused the entire materials available on record.

6. In the case on hand, though the impugned special notices dated 14.06.2024 were issued by the respondents and the replies dated 13.08.2024 were filed by the petitioner, no final orders were passed till date. On the other hand, today, it was submitted by the respondent that appropriate orders will be passed within a period of 8 weeks.

7. In view of the above, this Court directs the respondents to consider the petitioner’s reply/objection and after affording sufficient opportunities to the petitioner, pass appropriate orders, on merits and in accordance with law, within a period of 8 weeks from the date of receipt of a copy of this order. Till the passing of final orders, the petitioner shall pay the property tax, as per the old assessment.

8. With the above directions, these writ petitions are disposed of. No cost. Consequently, the connected miscellaneous petitions are also closed. 15-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To

1. The Commissioner, Salem City Municipal Corporation, Salem -636 001

2. The Deputy Commissioner, Salem City Municipal Corporation, Salem-636001

3. The Assistant Commissioner Salem City Municipal Corporation, Kodalampatti zonal Office, No.4, Kondalampatti Ward Office Salem .

4. The Assistant Commissioner, Salem City Municipal Corporation, Kondalampatti Zonal Office, No. 4 Kondalampatti Ward Office, Salem.

KRISHNAN RAMASAMY J. nsa WP No. 41202 & 41207 of 2026 15-10-2026

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