Madras High Court
WP(MD)/32174/2026 of K.Velmurugan Vs The Commissioner on 12 November 2026
WP(MD) No. 32174 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 12-11-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 32174 of 2026
CNR:{HCMD011597622026}
and
W.M.P.(MD) No.24698 of 2026
K.Velmurugan
..Petitioner(s)
Vs
1. The Commissioner
Madurai Corporation,
Arignar Anna Maligai, Tallakulam,
Madurai - 625 002
2. The Assistant Commissioner,
Zone-1 East, 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 the records relating to the impugned handwritten Form-4 Property Tax Demand Notice / Section 116A Notice bearing Bill No.115/008/900364 dated 27.06.2026 issued by the 2nd Respondent and Consequential Form 7 notice of Attachment of Immovable Property dated 29.10.2026 issued by the 2nd respondent, quash the same as illegal, arbitrary, and retrospectively applied, and consequently direct the Respondents to re-assess the property tax strictly on a prospective basis __________
( Uploaded on: 13/11/2026 10:24:35 am )
WP(MD) No. 32174 of 2026
taking into consideration the actual income of the property and the lack of civic amenities.
For Petitioner(s)
:Mr.P.Ganapathi Subramanian
For Respondent(s)
:Mrs.S.Devasena
Standing Counsel
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
Demand notice dated 27.06.2026 is assailed in this Writ Petition primarily on the ground that property tax was enhanced substantially with retrospective effect.
2. Referring to the receipt issued on 28.05.2025, learned counsel for the petitioner points out that the half-yearly property tax of Rs.10,494/- was paid upto the financial year 2025-26. He points out that property tax was arbitrarily increased without a proper assessment.
3. Accepting notice for the Madurai Corporation, Mrs.S.Devasena, learned Standing Counsel submits that the total area of the building is 27820 sq.ft. She points out that an inspection was undertaken and that the property tax working sheet was provided to the petitioner. As per the working sheet, she points out that the half-yearly tax is a sum of Rs.2,28,191/-. __________
( Uploaded on: 13/11/2026 10:24:35 am )
WP(MD) No. 32174 of 2026
4. The working sheet records that the half yearly property tax is Rs.2,28,191/-, whereas the demand notice records the property tax per half-year at Rs.4,45,888/- upto the assessment period 2025-26 second half and at Rs.4,56,382/- from the first half of 2026-27. Thus, there is a mismatch between the working sheet and the demand.
5. Considering these aspects, subject to the petitioner remitting a sum of Rs.10,00,000/- (Rupees Ten Lakhs only) within thirty (30) days from the date of receipt of a copy of this order, the impugned demand notice is set aside and the matter is remanded for reconsideration. After issuing notice to the petitioner, the respondents shall inspect the property and carry out a fresh assessment in accordance with the Tamil Nadu Urban Local Bodies Act, 1998 and Rules framed thereunder. This exercise shall be completed within three (3) months from the date of receipt of a copy of this order.
6. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected miscellaneous petition is closed. 12-11-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No __________
( Uploaded on: 13/11/2026 10:24:35 am )
WP(MD) No. 32174 of 2026 apd To
1. The Commissioner Madurai Corporation Arignar Anna Maligai, Tallakulam Madurai - 625 002
2. The Assistant Commissioner Zone-1 East, Madurai Corporation Madurai __________
( Uploaded on: 13/11/2026 10:24:35 am )
WP(MD) No. 32174 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 32174 of 2026 12-11-2026 __________
( Uploaded on: 13/11/2026 10:24:35 am )