Madras High Court
WP(MD)/31802/2026 of JOTHIMURUGAN Vs The Commissioner on 5 November 2026
WP(MD) No. 31802 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 05-11-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 31802 of 2026
CNR:{HCMD011592882026}
AND
WMP(MD) Nos. 24467 & 24469 of 2026
Jothimurugan
(Presently residing in the United Kingdom)
Represented by his duly constituted Power of Attorney Agent - D. Bhoominathan
..Petitioner(s)
Vs
1. The Commissioner
Madurai Corporation,
Madurai.
2. The Deputy Commissioner / Warrant Officer Madurai Corporation, Madurai
3. The Assistant Commissioner
Zone-II (North),
Madurai Corporation,
Madurai.
..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 records relating to the impugned Form-4
demand notice dated 14.07.2026 issued by the 3rd respondent and the
WP(MD) No. 31802 of 2026
consequential Form-7 attachment notice dated 22.10.2026 issued by the 2nd respondent and quash the same as illegal and consequently direct the respondents to assess the property tax in respect of the petitioner’s property situated at Door No.5/1, 2nd Street, Vinayaka Nagar, K.K.
Nagar, Madurai after furnishing the relevant assessment and reassessment orders, complete computation particulars and fix the property tax by considering the petitioner’s representation dated 02.09.2026.
For Petitioner(s)
:Mr.R.Gandhi
Senior Counsel
for M/s. Gandhi Associates
For Respondent(s)
:Mr.R.Murali
Standing Counsel
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ORDER
Demand notice dated 14.07.2026 calling upon the petitioner to pay an aggregate sum of Rs.1,16,40,158/- towards property tax for the period 2018-19 to 2026-27 in relation to assessment No.115/033/900473 is assailed in this Writ Petition primarily on the ground that the demand was not preceded by assessment.
2. Learned Senior Counsel for the petitioner submits that payments were made at the pre-enhanced rate earlier. He adds that the present demand was not preceded by a notice or an assessment in terms of law.
WP(MD) No. 31802 of 2026
3. Accepting notice for the Madurai Corporation, learned Standing Counsel has handed over the property tax enhancement working sheet. He submits that the built-up area of the building is 20742 sq.ft. (RCC) and 516 sq.ft (ACC). He also submits that the petitioner failed to submit a return as required under the Tamil Nadu Urban Local Bodies Rules, 2023.
4. The working sheet handed over by learned Standing Counsel sets out the manner in which the annual value and half yearly property tax were determined with effect from the first half of 2018-19. Considering the assertion that such assessment was made without providing a reasonable opportunity to the petitioner and taking into account the fact that the petitioner did not file a Return upon putting up such construction, equities are required to be balanced. Towards that end, the petitioner is directed to pay an aggregate sum of Rs.50,00,000/- (Rupees Fifty Lakhs only) towards the demand under the impugned demand notice in two equal installments of Rs.25,00,000/- each. The first installment shall be paid within four (4) weeks from today and the second within four (4) weeks therefrom. Subject to the fulfilment of these conditions, the impugned demand notice is set aside. The petitioner is permitted to file objections, if any, to the working sheet. After undertaking an inspection
WP(MD) No. 31802 of 2026 of the property under reasonable notice to the petitioner, the assessment shall be finalised.
5. 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. 05-11-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To
1. The Commissioner Madurai Corporation Madurai
2. The Deputy Commissioner / Warrant Officer Madurai Corporation Madurai
3. The Assistant Commissioner Zone-II (North) Madurai Corporation Madurai
WP(MD) No. 31802 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 31802 of 2026 AND WMP(MD) No. 24467 of 2026 WMP(MD) No. 24469 of 2026 05-11-2026