Chaitanya v. The Commissioner

BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT DATED: 24.02.2026

CORAM

THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY W.P.(MD)No.4957 of 2026 and W.M.P.(MD).No.4154 of 2026 Chaitanya ... Petitioner Vs 1.The Commissioner, Madurai City Municipal Corporation, Madurai City, Madurai.

2.The Assistant Commissioner, Zone-3, Madurai City Municipal Corporation, Madurai.

3.C.N.Mahendran ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the respondent Nos.1 and 2 to restore the property tax assessment bearing New Assessment No. 115/052/904096 and Old Assessment No.115/71447 for the subject property in T.S.No.40/1, Old Door No.8A, New Door No.10, K.M. Subbiar Lane, South Masi Street, Madurai back to the name of the petitioner.

1/6

For Petitioner : Mr.J.Barathan For R-1 & R-2 : Mr.K.Sivabalan

ORDER

This Writ Petition has been filed seeking a direction to the respondent Nos.1 and 2 to restore the property tax assessment bearing New Assessment No.115/052/904096 and Old Assessment No.115/71447 in respect of the subject property situated in T.S.No.40/1, Old Door No. 8A, New Door No.10, K.M. Subbiar Lane, South Masi Street, Madurai, in the name of the petitioner.

2. Mr. K. Sivabalan, learned counsel, takes notice on behalf of the respondent Nos.1 and 2. By consent of the parties, the main Writ Petition is taken up for disposal at the admission stage itself.

3. The learned counsel appearing for the petitioner submitted that when the petitioner attempted to pay the property tax for the subject property, he found that the property tax assessment had been changed to the name of the third respondent and that the third respondent had paid a sum of Rs.14/-. According to the petitioner, the mutation of the property 2/6

tax assessment had been fraudulently carried out by the respondent Nos.1 and 2 at the instance of the third respondent with a mala fide intention to alienate and encumber the subject property.

4. The learned counsel appearing for the respondent Nos.1 and 2 submitted that the official respondents had received a request from the third respondent seeking change of the property tax records in respect of the subject property in his name. Pursuant to the same, a notice was issued on 19.11.2024. Since no objections were received, appropriate orders were passed changing the property tax assessment in favour of the third respondent. The learned counsel further submitted that the official respondents have acted only based on the request made and that if any representation is submitted by the petitioner, the same will be considered on merits after scrutinising the relevant documents and after affording an opportunity to all the parties concerned.

5. The learned counsel appearing for the petitioner submitted that the petitioner would be satisfied if liberty is granted to submit a representation before the second respondent seeking restoration of the property tax assessment in the name of the petitioner. 3/6

6. Considering the facts and circumstances of the case, this Court is inclined to dispose of this Writ Petition by granting liberty to the petitioner to submit a representation to the second respondent seeking restoration of the property tax assessment in his name.

7. Accordingly, the petitioner is permitted to submit a representation to the second respondent along with all relevant documents within a period of two weeks from the date of receipt of a copy of this order. On receipt of such representation, the second respondent shall consider the same on its own merits and in accordance with law, after affording an opportunity of hearing to the petitioner as well as the third respondent, and pass appropriate orders within a period of eight weeks thereafter.

8. With the above directions, this Writ Petition is disposed of. No costs. Consequently, the connected miscellaneous petition is closed. 24.02.2026 TSG Speaking/Non-speaking order Index : Yes / No 4/6

To 1.The Commissioner, Madurai City Municipal Corporation, Madurai City, Madurai.

2.The Assistant Commissioner, Zone-3, Madurai City Municipal Corporation, Madurai.

5/6

KRISHNAN RAMASAMY, J.

TSG W.P.(MD)No.4957 of 2026 24.02.2026 6/6