V.R. Hariram, v. State Of Tamil Nadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 10.10.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No s .322 92 and 32295 of 2022 and W.M.P.Nos.316 91, 31694, 31696 and 3169
1. V.R.Hariram ... Petitioner in W.P.No.32292 of 2022 2.R.Durgalakshmi ... Petitioner in W.P.No.32295 of 2022 Vs.
1.State of Tamil Nadu, Represented by its Secretary, Municipal Administration & Water Supply (MA IV) Department, Fort St.George, Chennai - 600 009.
2.The Commissioner, Greater Chennai Corporation, Ripon Buildings, Chennai - 600 003.
3.The Assistant Revenue Officer, Greater Chennai Corporation, Page No. 1 of 7
Zone - VIII, Pulla Avenue, Shenoy Nagar, Chennai - 600 030.
... Respondents in both W.Ps.
Prayer in W.P.No.32292 of 2022 : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the impugned notice "Notice No.1", - Property Tax General Revision 2022-23 bearing General Revision Notice No.1/1/22-23/946280 dated 28.06.2022 issued by the 2 nd respondent in respect of residential property bearing premises No.18/2 (No.19), IV-2, Ramanathan Street, Kilpauk, Chennai - 600 010 and quash the same. Prayer in W.P.No.3229 : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the impugned notice "Notice No.1", - Property Tax General Revision 2022-23 bearing General Revision Notice No.1/1/22-23/946277 dated 28.06.2022 issued by the 2 nd respondent in respect of residential property bearing premises No.18/6 (No.19), TF-3, Ramanathan Street, Kilpauk, Chennai - 600 010 and quash the same. For Petitioner : Mr.M.A.Lakshmipathi (in both W.Ps) For Respondents : Mr.P.Balathandayutham Page No. 2 of 7
(in both W.Ps) Special Government Pleader for R1 Mr.E.C.Ramesh Standing Counsel for R2 & R3 COMMON
ORDER
Already an order has been passed by this Court in W.P.No.32289 of 2022 inrespect of "Notice No.1" of the Property tax General Revision 20222023. Operative portion of the order are as follows:- "2. The impugned notice itself directs the Petitioner to file any objections with the Regional Deputy Commissioner, Greater Chennai Corporation, failing which, it was to be assumed that the half yearly tax as in the above notice would be accepted. The Petitioner has responded belatedly to the impugned notice dated 28.06.2022 only on 12.10.2022 vide a Legal Notice.
3. Although the Petitioner has belatedly responded to the same, there shall be a direction to the concerned officer, as specified in the aforesaid notice to dispose of the petitioner's objection in the legal notice dated 12.10.2022 on merits and in accordance with law, after hearing the Petitioner.
4. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed."
2. These Writ Petitions stand disposed of in terms of the above Page No. 3 of 7
observations. No costs. Consequently, connected Writ Miscellaneous Petitions are closed.
10.10.2025 jas To:
1.State of Tamil Nadu, Represented by its Secretary, Page No. 4 of 7
Municipal Administration & Water Supply (MA IV) Department, Fort St.George, Chennai - 600 009.
2.The Commissioner, Greater Chennai Corporation, Ripon Buildings, Chennai - 600 003.
3.The Assistant Revenue Officer, Greater Chennai Corporation, Zone - VIII, Pulla Avenue, Shenoy Nagar, Chennai - 600 030.
Page No. 5 of 7
C.SARAVANAN, J.
jas W.P.No s .322 92 and 32295 of 2022 and W.M.P.Nos.316 91, 31694, 31696 and 3169 Page No. 6 of 7
10.10.2025 Page No. 7 of 7