Madras High Court
WP/40167/2026 of Dharan Hospital Vs The commissioner on 12 October 2026
WP No. 40167 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40167 of 2026
and WMP No.45100 of 2026
CNR: {HCMA012245902026}
Dharan Hospital,
Seelanaickenpatti By-pass
Salem-636 201
Represented by its partner
Mr.Gunasekaran,
S/o.Venkatachalam
..Petitioner(s)
Vs
1. The Commissioner,
Salem City Municipal Corporation,
Salem-636 001.
2. The Deputy Commissioner,
Salem City Municipal Corporation,
Salem 636 001.
3. The Assistant Commissioner,
Salem City Municipal Corporation,
Kondalampatti Zonal Office,
No. 4 Kondalampatti Ward Office, Salem.
..Respondent(s)
WP No. 40167 of 2026
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari 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.049/059/902815, Old Assessment No. 049/059/04108, and quash the same.
For Petitioner(s):
Mr. Nalliyappan R
For Respondent(s):
Ms. N. Devi
Standing Counsel
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ORDER
The present Writ Petition has been filed challenging the Special Notice of Property Tax dated 14.06.2024 issued by the 3rd respondent in respect of Assessment No.049/059/902815, Old Assessment No. 049/059/04108.
2. The learned counsel for the petitioner submits that the petitioner, Dharan Hospital, represented by its partner, Gunasekaran, is aggrieved by the revised property tax assessment notice dated 14.06.2024 issued by the third respondent, enhancing the half-yearly property tax from Rs.67,142/- to Rs.3,68,594/- with effect from 01.04.2024. The petitioner contends that the enhancement was made without proper physical inspection and measurement of the premises and that the respondents wrongly assessed the built-up area as 19,676 sq.ft., whereas the actual built-up area is approximately 7,009 sq.ft. The
WP No. 40167 of 2026 petitioner submitted representations dated 13.08.2024 and 14.04.2025, followed by a further representation dated 05.06.2025, requesting re-measurement and reconsideration of the assessment. Despite a subsequent physical measurement conducted by the Corporation, the respondents have failed to pass a reasoned order on the representations. Hence, the petitioner has filed the present writ petition seeking appropriate relief.
3. In response, Ms. N.Devi, learned Sanding Counsel for the respondent would submit that the representations submitted by the petitioner will be considered and appropriate orders will be passed.
4. Considering the facts and circumstances of the case and the submissions made by the learned counsel appearing on either side, this Court directs the respondents to consider the reply filed by the petitioner by way of representations dated 13.08.2024, 14.04.2025, and 05.06.2025, and pass appropriate orders on merits and in accordance with law, after affording an opportunity of personal hearing, as expeditiously as possible. Until such final orders are passed, the respondents are restrained from demanding the enhanced property tax, and the petitioner shall continue to clear the regular half-yearly property tax at the pre-revised rates.
WP No. 40167 of 2026
5. With the above direction, this Writ Petition stands disposed of. There shall be no order as to costs. Consequently, the connected Miscellaneous Petition is closed. 12-10-2026 Asi To
1. The Commissioner, Salem City Municipal Corporation Salem-636 001.
2. The Deputy Commissioner, Salem City Municipal Corporation, Salem 636 001.
3. The Assistant Commissioner, Salem City Municipal Corporation, Kondalampatti Zonal Office, No. 4 Kondalampatti Ward Office, Salem.
WP No. 40167 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 40167 of 2026 and WMP No.45100 of 2026 12-10-2026