Prince Srivari Vidyalaya v. The Commissioner
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 24-03-2026
CORAM
THE HON'BLE MR JUSTICE C. SARAVANAN WP Nos. 10293 & 10302 of 2026 AND WMP Nos. 11155 , 11159, 11160, 11165, 11166 & 11169 of 2026 Prince Srivari Vidyalaya Rep by its Chairman K.Vasudevan (under the Management of prince Educational society) at No.93, College Road, Nanganallur Chennai-600114 ..Petitioner(s) Vs
1. The Commissioner Corporation of chennai Rippon Building, Park Town Chennai-600 003
2. The Assistant Revenue Officer Chennai Corporation Zone-12Alandur, Chennai-16
3. Area Engineer Chennai Metropolitan Water Supply and Sewerage Board Area office -12, New Premises at O.H.TOpp.
To RTO office, No.1, New StreetAlandur, Chennai-600016
4. Senior Accounts Officer Chennai Metropolitan Water Supply and Sewerage Board Area office -12, New Premises at O.H.TOpp.
To RTO office, No.1, New Street, Alandur, Chennai-600016
5. The Special Tashildar Chennai Metropolitan Water Supply and Sewerage Board Area office -12, New Premises at O.H.TOpp.
To RTO office, No.1, New Street, AlandurChennai-600016
..Respondent(s) WP No. 10302 of 2026
1. Prince Matriculation Higher secondary school Rep by its chairman K.Vasudevan (Under the Management of prince Educational society) at No.67 and 68 college Road Nanganallur Chennai-600 114
2. Prince Matriculation Higher Secondary School Zone-12Alandur, Chennai-16 ..Petitioner(s) Vs
1. The Commissioner Corporation of chennai Rippon Building, Park Town Chennai-600 003
2. The Assistant Revenue Officer Chennai Corporation Zone12 Alandur Chennai Chennai Corporation Zone 12 Alandur, Chennai-16
3. The Assistant Revenue Officer Chennai Corporation Zone-12,Alandur, Chennai-16
4. Senior Accounts Officer Chennai Metropolitan Water Supply and Sewerage Board Area office -12, New Premises at O.H.TOpp.
To RTO office, No.1, New Street, AlandurChennai-600016
5. The Special Tashildar Chennai Metropolitan Water Supply and Sewerage Board Area office -12, New Premises at O.H.TOpp.
To RTO office, No.1, New Street, AlandurChennai-600016 ..Respondent(s)
PRAYER in WP No. 10293 of 2026: Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus to call for the records relating to the impugned attachment proceedings dated 4.2.2026 and consequent distraint orders dated 24.2.2026 FORM-1 for assessment CMC No.12/164/09941/000 and CMC NO.12/164/10721/000 issued by the 5th Respondent and quash the same and consequently direct the 1st, 2nd Respondents to dispose of the representation /Appeal filed by the Petitioner dated 24.9.2025 PRAYER in WP No. 10302 of 2026 : Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus to call for the records relating to the impugned attachment proceedings dated 4.2.2026 and consequent distraint orders dated 24.2.
2026 FORM-1 for assessment CMC No.12/164/00495/000 and CMC NO.12/164/18381/000 and CMC No.12/164/10741/000 issued by the 5th Respondent and quash the same and consequently direct the 1st and 2nd Respondents to dispose of the representation /Appeal filed by the Petitioner dated 24.09.
in both cases Mr.P Muthusamy For Respondent(s):
in both cases Mrs.S.Vanitha Joice Rani Standing Counsel for R1 & R2 Ms.V.Vijayalakshmi for R3 & R5 for CMWSSB COMMON ORDER Mrs.S.Vanitha Joice Rani, learned Standing Counsel takes notice for the Respondents 1 and 2 and Ms.V.Vijayalakshmi, learned Counsel takes notice for the Respondents 3 and 5.
2. These Writ Petitions are being disposed of at the time of admission with the consent of the learned counsel for the Petitioner, learned Standing Counsel for the Respondents 1 and 2 and learned Counsel for the Respondents 3 and 5.
3. The Petitioner appears to have already discharged the property tax demanded by the Respondents 1 and 2. As a consequence of the demand confirmed by the Respondents 1 and 2 towards the property tax, the Respondents 3 to 5 are now demanding Water and Sewerage tax from the Petitioner.
4. It is submitted that multiple assessments have been made by the Respondents 1 and 2, as a consequence of which demands have been confirmed towards the water tax by the Respondents 3 and 4, which is sought to be recovered by the 5th Respondent.
5. Learned Counsel for the Petitioner submits that the Petitioner has given a representation against Property Tax Assessment on 24.09.2025 before Respondents 1 and 2. It is submitted that if the representation is considered by the Respondents 1 and 2, question of imposing additional burden towards water tax from the Petitioner, would not arise.
6. Learned Standing Counsel for the Respondents 1 and 2 submits that the Petitioner's representation will be considered and disposed of on merits.
7. Recording the same, these respective Writ Petitions are disposed of by directing the Respondents 1 and 2 to consider the Petitioner's Appeals/ Representations dated 24.09.2025, and to pass appropriate orders on merits and in accordance with law. Pending such exercise, the recovery proceedings by the 5th Respondent shall be kept in abeyance.
8. Needless to state that the 5th Respondent, as well as, Respondents 3 and 4, will be entitled to recover the water tax subject to the final decision to be taken by the Respondents 1 and 2.
9. These Writ Petitions stands disposed of together with the above observations. No costs. Connected Miscellaneous Petitions are closed. 24-03-2026 Index: Yes/No Speaking/Non-speaking order GV
IN WP.No.10293/2026 To
1. The Commissioner Corporation of chennai Rippon Building, Park Town Chennai-600 003
2. The Assistant Revenue Officer Chennai Corporation Zone-12Alandur, Chennai-16
3. Area Engineer Chennai Metropolitan Water Supply and Sewerage Board Area office -12, New Premises at O.H.TOpp. To RTO office, No.1, New StreetAlandur, Chennai-600016
4. Senior Accounts Officer Chennai Metropolitan Water Supply and Sewerage Board Area office -12, New Premises at O.H.TOpp. To RTO office, No.1, New Street, Alandur, Chennai-600016
5. The Special Tashildar Chennai Metropolitan Water Supply and Sewerage Board Area office -12, New Premises at O.H.TOpp. To RTO office, No.1, New Street, AlandurChennai-600016 IN WP.No.10302/2026 To
1. The Commissioner Corporation of chennai Rippon Building, Park Town Chennai-600 003 2.The Assistant Revenue Officer Chennai Corporation Zone12 Alandur Chennai Chennai Corporation Zone 12 Alandur, Chennai-16 3.The Assistant Revenue Officer Chennai Corporation Zone-12,Alandur, Chennai-16
4. Senior Accounts Officer Chennai Metropolitan Water Supply and Sewerage Board Area office -12, New Premises at O.H.TOpp. To RTO office, No.1, New Street, AlandurChennai-600016
5. The Special Tashildar Chennai Metropolitan Water Supply and Sewerage Board Area office -12, New Premises at O.H.TOpp. To RTO office, No.1, New Street, AlandurChennai-600016
C.SARAVANAN J.
GV WP Nos. 10293 & 10302 of 2026 AND WMP Nos. 11155 , 11159, 11160, 11165, 11166, 11169, of 2026 24-03-2026