M/S.Janani Property And Estates Pvt Ltd v. The Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 12.02.2026

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P. No. 8205 of 2024 M/s. Janani Property and Estates Pvt. Ltd., Rep., by its Director, R. Ananthalingam, Old No.37, New No.4, Kavarai Street, Vadapalani, Chennai - 600 026.

...Petitioner

Versus

1.The Assistant Commissioner [ST], Pondy Bazaar Assessment Circle, No. Greenways Road, R.A. Puram, Chennai - 600 028.

2.The Sub Registrar, 15/17, Military Quarters, Alandur, Chennai - 600 016.

...Respondents

Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorarified mandamus, to call for the records of the first respondent pertaining to the notice dated 04.01.2024 pasted outside the petitioner's property situate at Plot No:30A, (S.P.) at Thiru-Vi-Ka Industrial Estate, Guindy comprised in T.S.No:2/1 Part,2/3 Part and 2/4 Part, Block No.12 of Adyar Village, (Now Alandur), Chennai, measuring 10,800 Sq.ft. and quash the same and consequentially direct the second respondent to remove all the erroneous encumbrance entries made in 1/4

respect of the petitioner's above said property based upon the request made by the first respondent herein.

For Petitioner : Mr. P.V. Balasubramaniam, Senior Advocate for Mr. Hari Radhakrishnan For Respondents : Mrs. K. Vasanthamala, Government Advocate for R1 Mr. P. Balathandayutham, Special Government Pleader for R2

O R D E R

The Petitioner has challenged the impugned notice dated 04.01.2024, wherein it has been stated that the subject property belongs to the Commercial Tax Department pursuant to the encumbrance created over the subject property on 11.12.2013 for the Sales Tax arrears due from TVL. Union Plastics to the tune of Rs,95,10,930/-.

2. Today, the learned Senior Counsel for the Petitioner has produced a communication issued by the Assistant Commissioner (ST) addressed to the Sub-Registrar, Adyar wherein it has been stated as under: "In view of the foregoing, the attachment orders issued vide Rc.No.2156/97/A3 dated 05.03.2010 and 07.08.2013 stand withdrawn with immediate effect. You are therefore requested to take necessary action to cancel the encumbrance entries made in EC No. 4/2010 dated 19.0302010 and EC No. 47/2013 dated 22.11.2013 in your records and intimate compliance to this office without delay."

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3. In view of the above communication, the 2nd Respondent is directed to make suitable entries in the register removing the encumbrance made over the subject property in respect of the impugned notice.

4. The Writ Petition is disposed of with the above observations. Consequently, connected miscellaneous petition is closed. No costs. 12.02.2026 Index : Yes/No AT To 1.The Assistant Commissioner [ST], Pondy Bazaar Assessment Circle, No. Greenways Road, R.A. Puram, Chennai - 600 028.

2.The Sub Registrar, 15/17, Military Quarters, Alandur, Chennai - 600 016.

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C.SARAVANAN, J.

AT W.P. No. 7328 of 2024 and W.M.P. No. 8205 of 2024 12.02.2026 4/4