Madras High Court
WP/39526/2026 of Dharan Hospital Vs The Commissioner on 8 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP Nos. 39526, 39532 and 39566 of 2026
and WMP Nos.44412, 44419 and 44462 of 2026
CNR: {HCMA012245812026}
Dharan Hospital,
Seelanaickenpatti By-pass,
Salem 636 201,
Represented by its Partner,
Mr.Gunasekaran,S/o.Venkatachalam.
..Petitioner in all W.Ps.
Vs
1. The Commissioner
Salem City Municipal Corporation,
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) in all
W.Ps.
WP No. 39526 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.049/059/902813, Old Assessment No.049/059/04116, and quash the same or pass.
WP No. 39532 of 2026
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari 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.049/059/902812, Old Assessment No.049/059/04115, and quash the same or pass.
WP No. 39566 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.049/059/902814, Old Assessment No.049/04107, and quash the same For Petitioner(s):
in all W.Ps.
Mr. R.Nalliyappan
For Respondent(s):
in all W.Ps.
Ms. N. Devi
Standing Counsel
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COMMON ORDER
The present Writ Petition has been filed challenging the Special Notices of Property Tax, all dated 14.06.2024, issued by the 3rd respondent.
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 notices dated 14.06.2024 issued by the third respondent, enhancing the half-yearly property tax from Rs.32,538/- to Rs.2,76,286/- and from Rs.67,142/- to Rs.3,53,591/- respectively, with effect from 01.04.2024. The petitioner contends that the enhancement was made mechanically, without proper physical inspection or measurement of the premises. It is further contended that the respondents wrongly assessed the built-up areas as 14,157 sq.ft. and 19,108 sq.ft. respectively, whereas the actual built-up areas are approximately 3,894 sq.ft. and 7,009 sq.ft. The petitioner submitted detailed representations dated 13.08.2024, 14.04.2025 and 05.06.2025, requesting re-measurement and reconsideration of the assessment. The petitioner adds that despite a subsequent physical measurement conducted by the Corporation, the respondents have failed to pass a reasoned order on the said representations. Hence, the petitioner - Hospital has approached this Court.
3. In response, Ms. N. Devi, learned Standing Counsel accepting notice on behalf of the respondents, submits that the representations submitted by the petitioner will be considered and appropriate orders will be passed on merits within a stipulated time frame.
4. Considering the facts and circumstances of the case and the submissions made by the learned counsel appearing on either side, this Court, without expressing any opinion on the merits of the matter, directs the respondents to consider the representations filed by the petitioner dated 13.08.2024, 14.04.2025, and 05.06.2025, and pass a reasoned order thereon on merits and in accordance with law. This exercise shall be completed after issuing notice and affording an opportunity of personal hearing to the petitioner, within a period of six (6) weeks from the date of receipt of a copy of this order. 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.
5. With the above direction, these Writ Petitions are disposed of. There shall be no order as to costs. Consequently, the connected Miscellaneous Petitions are closed. 08-10-2026 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.
KRISHNAN RAMASAMY, J. Asi WP Nos. 39526, 39532 and 39566 of 2026 and WMP Nos.44412, 44419 and 44462 of 2026 08-10-2026