Madras High CourtWP(MD)/3060/2026disposed of

R.Venkatesan, v. The Commissioner

2026-02-09Honourable Mr Justice Krishnan Ramasamy4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Date : 09/02/2026

CORAM

The Hon`ble Mr.Justice KRISHNAN RAMASAMY and WMP(MD) Nos.2523 and 2525 of 2026 R.Venkatesan ... Petitioner Vs

1. The Commissioner, Trichirappalli City Municipal Corporation, Bharathidasan Salai, Cantonment, Trichy -1, Trichy District.

2. The Assistant Commissioner,, Trichirappalli City Municipal Corporation, K.Abhishekapuram Zone, Puthur, Trichy -17, Trichy District..

3. The Assistant Commissioner,, Trichirappalli City Municipal Corporation, Ward Committee Office-5, Bharathidasan Salai, Cantonment, Trichy -1, Trichy District..

... Respondents PRAYER :-Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus, calling for the records relating to 3rd respondent proceedings made in Na.Ka. No.A1/13875/2023(Va.Ku.A5), dated 11.01.2025, quash the same, and further direct him not to enforce the second assessment order 1/4

(tax assessment number 54000995) as per decree and judgment made in O.S.No.905 of 2016 on the file of 2nd Additional District Munsif, Trichy, dated 12.12.2017, in the light of petitioner's representation dated 04.12.2025.

For Petitioner : Mr.R.Sundar For Respondents : Mr.J.Sriprasad for M/s.R.B.Associates

ORDER

The writ petition has been filed challenging the proceedings of the 3rd respondent dated 11.01.2025, and to direct him not to enforce the second assessment order (tax assessment number 54000995) as per decree and judgment made in O.S.No.905 of 2016 on the file of 2nd Additional District Munsif, Trichy, dated 12.12.2017, in the light of petitioner's representation dated 04.12.2025.

2. By consent of both sides, the writ petition itself is taken up for final disposal at the stage of admission itself. Heard the learned counsel for the petitioner and the learned counsel for the respondents.

3. The learned counsel for the petitioner would submit that without mentioning the year for which the petitioner is liable to pay the tax, the 2/4

impugned notice was issued. He would further submit that the petitioner is paying the taxes regularly and that there is no pending dues as on today.

4. The learned counsel for the respondents would submit that the impugned notice may be quashed with liberty to issue fresh notice. The said submission is recorded.

5. Considering the said submission, it is seen that without mentioning the year for which the tax to be paid, the 3rd respondent has issued the impugned notice. Hence, on the sole ground, the impugned notice is quashed and the writ petition is disposed of with liberty to the 3rd respondent to issue a fresh notice by giving opportunity to the petitioner. No costs. Consequently connected Miscellaneous Petitions are closed.

09.02.2026 NCC : Yes/No Index : Yes/No RR 3/4

KRISHNAN RAMASAMY, J RR

ORDER

IN WP(MD) No.3060 of 2026 Date : 09/02/2026 4/4