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Madras High CourtWP(MD)/6108/2026disposed of

Nagarathinam v. The Mayor / President, The Taxation Appeals Committee

2026-03-06Honourable Mr Justice D.Bharatha Chakravarthy4 pages

2026:MHC:987 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 06.03.2026

CORAM

THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY S.Nagarathinam ... Petitioner Vs.

1.The Mayor / President The Taxation Appeals Committee Madurai Municipal Corporation, Arignar Anna Maaligai, Thallakulam, Madurai-625 002.

2.The Commissioner, Madurai Municipal Corporation Arignar Anna Maaligai, Thallakulam, Maudrai-625 002.

...Respondents

Writ Petitions are filed under article 226 of the Constitution of India, praying to issue a Writ of Mandamus, directing the 1st respondent to receive and take the petitioner's statutory appeal dated 16.02.2026 on file, and to pass appropriate orders on merits, in accordance with law, after affording due opportunity to the petitioner, within a time frame stipulated by this Court.

For Petitioner :Mr.S.Mukesh For R1 & R2 :Mr.N.Dilipkumar Standing Counsel

ORDER

The prayer in this writ petition is to direct the first respondent to receive the appeal filed by the petitioner dated 16.02.2026 and to consider the same on merits in accordance with law.

2.When the matter came up for hearing, the learned counsel taking notice on behalf of the respondents would submit that the filing of the appeal in the name of Mayor is not correct and the currently the office of the Mayor is also vacant. Therefore, the appeal be addressed to the Chairman, Taxation Appeals Committee and be re-presented. If the appeal is represented, the same will be considered on merits in accordance with law. 3.In view thereof, this Writ Petition is ordered on the following terms: (i)Within one week from the date of receipt of web copy, the petitioner shall re-present the appeal by carrying out correction addressed to as the Chairman, Taxation Appeals Committee.

(ii)Upon such re-presentation, let the appeal be treated as within time and the appropriate committee shall consider the appeal on merits and in accordance with law and dispose of the same as expeditiously as possible, in

any event, not later than 8 weeks from the date of receipt of re-presentation of the appeal. No costs.

06.03.2026 NCC:Yes/No Ns

D.BHARATHA CHAKRAVARTHY, J.

Ns 06.03.2026