M/S.Bmp Green Gardens India Private Ltd v. The District Collector

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.06.2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP No. 24138 of 2026 M/s.BMP Green Gardens India Private Ltd Chennai, Rep. by its Director M.P.Sai Chandan having its place of business at Savita Enclave, No. 3, 4th Street, R V Nagar, Anna Nagar East, Chennai 600 102.

..Petitioner Vs

1. The District Collector Office of the Collectorate, Ootacamund.

2. The Commissioner of Municipality Ootacamund, Municipality, Municipality Office, Ootacamund.

..Respondents Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of mandamus directing the 2nd respondent herein to consider the representation dated 25.07.2025 and consequently direct the 2nd respondent stop imposing and collecting of Property Tax Assessment Nos.068/ 018/ 900199, 068/ 018/ 900250 and 068/ 018/ 9001251, Water Tax Assessment Nos. 068/ 018/ 900248 and 068/ 018/ 900306 sewerage tax Assessment Nos. 068/ 2394000 and 068/ 2393000 and Trade License Tax No. 068/ 2020/ 010/ 0000896 and any other taxes for the present and till completion of renovation works. For Petitioner:

Mr.A.Tamizhvanan For Respondent:

Mr.R.Sethu Prabakaran, Government Counsel (Tax)

ORDER

The petitioner asserts that it is running a hotel called 'Raghuram Hotel'. During the entire period of operation until June, 2025, it is stated that property tax was paid. Thereafter, it is stated that an application for remission in terms of Section 87 of the Tamil Nadu District Municipalities Act, 1920 was filed on 25.07.2025. On account of non-consideration thereof, the present writ petition has been filed.

2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for both the respondents. He submits that the respondents would consider and dispose of the pending representation within four weeks from the date of receipt of a copy of this order.

3. In view of the above submissions, without expressing any opinion on the merits, this writ petition is disposed of by directing the respondents to consider and dispose of representation dated 25.07.2025 within a period of four weeks from the date of receipt of a copy of this order after providing a reasonable opportunity to the petitioner. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs.

22.06.2026 Index: Yes/No mmi

To

1. The District Collector Ooffice of the Collectorate, Ootacamund.

2. The Commissioner of Municipality Ootacamund, Municipality, Municipality Office, Ootacamund.

SENTHILKUMAR RAMAMOORTHY, J.

mmi 22.06.2026