Madras High Court
WP(MD)/28698/2026 of S.MATHIVANAN CONTRACTOR Vs The Deputy State Tax Officer on 5 October 2026
WP(MD) NO. 28698 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 05-10-2026
CORAM
THE HONOURABLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) NO. 28698 of 2026
{CNR: HCMD011400922026}
Case QR
WMP (MD) No.21769 of 2026
1. S.Mathivanan Contractor
Petitioner(s)
Vs
1. The Deputy State Tax Officer - II /
The Deputy Commercial Tax Officer
Pattukottai - I Assessment Circle
Commercial Taxes Office
Taluk Office Buildings
Pattukottai
Thanjavur District - 614 601.
Respondent(s)
For Petitioner(s):
Mr.Rooban B
For Respondent(s): Ms.P.Sudarkodi Nachiyar, GA (Taxes)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for records pertaining to impugned order of the Respondent in Ref. No.
ZD331225333733M/2021-22 dated 22.12.2025 and quash the same and to consequently direct the Respondent to redo the assessment afresh after providing adequate opportunity and pass such further or other orders as this Honble Court may deem fit and proper to the circumstances of the case and thus render justice.
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ORDER
The order dated 22.12.2025 is assailed in this petition on the ground of breach of principles of natural justice.
2. On instructions, learned counsel for the petitioner submits that the petitioner agrees to pay 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect has been made.
3. Ms.P.Sudarkodi Nachiyar, learned Government Advocate, accepts notice for the respondent.
4. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. In these circumstances, subject to the remittance of 25% of the tax demand under the impugned order within 30 days from the date of receipt of a copy of this order, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the matter on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within 5 months from the date of remittance of 25% of the tax demand. Subject to fulfilment of this condition, the bank attachment relating to the impugned order shall be raised.
5. This Writ Petition stands disposed of on the above terms. No costs. Consequently, the connected miscellaneous petition is closed. 05-10-2026 PKN To
1. The Deputy State Tax Officer - II / The Deputy Commercial Tax Officer Pattukottai - I Assessment Circle Commercial Taxes Office Taluk Office Buildings Pattukottai Thanjavur District - 614 601.
SENTHILKUMAR RAMAMOORTHY
,J.
PKN W.P (MD)No.28698 of 2026 05.10.2026