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Madras High CourtWP/13618/2023disposed of

M/S.Excell Industries v. The Commissioner

2025-10-31Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 31-10-2025

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.13294 & 13295 of 2023

1. M/s.Excell Industries Rep. by its Partner R.Rajagopalan, No.11, West Club Road, Shenoy Nagar, Chennai-30.

Petitioner(s) Vs

1. The Commissioner Greater Corporation of Chennai, Rippon Building Chennai-600 003.

2.The Regional Deputy Commissioner, Greater Corporation of Chennai, Zone8, 368, Pulla Avenue, Shenoy Nagar, Chennai-600 030.

3.The Revenue officer Revenue department, Zonal office-8, Pulla Avenue, Shenoy Nagar, Chennai-600 030.

4.The Assistant Revenue officer Revenue department, Zonal office-8, Pulla Avenue, Shenoy Nagar, Chennai30.

Respondent(s) PRAYER Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records of the demand Notice in Z.O. VIII.R.D.C. No.R1/ SPL/2020-21 dated 29.01.2021 of the 4 th respondent and also the records of the 1 st respondent in Notice No.1: Property Tax General Revision 2022-23 dated 27.07.2022 and quash the same For Petitioner(s):

Mr.A.Ilayaperumal For Respondent(s):

Mr.P.Prithvi Chopda Standing Counsel

ORDER

The writ petition has been filed to quash the demand Notice in Z.O.VIII.R.D.C. No.R1/ SPL/2020-21 dated 29.01.2021 passed by the 4 th respondent and also the records of the 1 st respondent in Notice No.1: Property Tax General Revision 2022-23 dated 27.07.2022.

2. Heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents.

3. The petitioner has challenged the impugned demand notice dated 27.07.2022, whereby a sum of Rs.12,234/- has been confirmed towards halfyearly property tax for the period covering the second half of 2020-2021. This is pursuant to the general revision undertaken by the respondent.

4. It appears that the petitioner earlier paid a sum of Rs.3,494 /- as halfyearly property tax. The impugned demand notice itself called upon the petitioner to respond within seven days before the Revenue Officer, Corporation of Chennai. However, the petitioner failed to respond to the same. Instead the petitioner has approached this Court by filing the present writ petition on 25.04.2023.

5. Under similar circumstances, this Court has remitted the case back to the authority mentioned in the impugned notice to dispose of the objections, if

any, subject to the person concerned filing objections within a period of thirty days from the date of receipt of a copy of this order. This Court finds no reason to take a different view in the present case.

6. Accordingly, the writ petition stands disposed of, granting liberty to the petitioner to file objections, if any, within a period of thirty (30) days from today.

7. In the event of filing any such objections, the concerned authority shall consider the same and pass appropriate orders as expeditiously as possible, after affording an opportunity of personal hearing to the petitioner.

8. However, there shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.

31-10-2025 kak Index:Yes/No Speaking/Non-speaking order

Internet:Yes To 1.The Commissioner Greater Corporation of Chennai, Rippon Building Chennai-03.

2.The Regional deputy Commissioner, Greater Corporation of Chennai, Zone8, 368, Pulla Avenue, Shenoy Nagar, Chennai-30.

3.The Revenue officer Revenue department, zonal office-8, Pulla Avenue, Shenoy Nagar, Chennai30.

4.The Assistant Revenue officer Revenue department, zonal office-8, Pulla Avenue, Shenoy Nagar, Chennai30.

C.SARAVANAN, J.

kak 31-10-2025