Csr Vishalakshi Trust v. The Commissioner

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 24.03.2026

CORAM

THE HON'BLE MR JUSTICE D.BHARATHA CHAKRAVARTHY Writ Petition(MD)No.7853 of 2026 and W.M.P(MD).Nos.6432 and 6435 of 2026 C.S.R.Vishalakshi Trust, Through its Manager, A.R.Nagarjan ..Petitioner Vs 1.The Commissioner, Madurai City Municipal Corporation, Arignar Anna Maligai, Tallakulam, Madurai 625 002 2.The Assistant Commissioner, Madurai Corporation, Zone No.4, (South), CMR Road, Madurai 625 009.

..Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari to call for the records of the impugned property tax/ service charge demand Notice Asst No. 115/053/900114 dated 15.12.2025 issued by the first respondent and quash the same as illegal.

For Petitioner : Mr.N.Murugesan For Respondents : Mr.F.Deepak Standing Counsel 1/5

ORDER

By consent, this writ petition is taken up for final disposal at the admission stage itself.

2.This writ petition is filed challenging the impugned order dated 15.12.2025 issued by the first respondent.

3.Upon hearing the learned counsel for the petitioner and the learned Standing Counsel appearing on behalf of the respondents Corporation, it can be seen that after the general revision, it is the case of the respondents that during the inspection, they found out that the property in question is used as a marriage hall and therefore, they have passed the impugned order of revision.

4.The learned counsel for the petitioner submits that absolutely no opportunity whatsoever was given to the petitioner. It is seen that earlier the petitioner has submitted a detailed objections on 26.12.2025. 5.In view of the above, without dwelling upon the merits of the matter, this writ petition is ordered on the following terms: 2/5

(i)The respondents shall treat the impugned order dated 15.12.2025 as a provisional assessment.

(ii)The objection submitted by the petitioner shall be considered by the second respondent.

(iii)It will also be open for the petitioner to file such additional reply and documents, if any, in support of his claim, within two weeks from the date of receipt of the web copy of the order. Thereafter, an opportunity of personal hearing shall be given to the petitioner. After hearing the petitioner and considering his objections, the final order of assessment afresh can be passed.

(iv)The aforesaid exercise shall be completed within a period of eight weeks from the date of filing of the additional reply and documents. (v)In the meanwhile, the petitioner has paid for the current half yearly alone, the petitioner shall pay the amount as assessed by the provisional order. But, however, the arrears cannot be demanded from the petitioner, which can only be decided after the final orders are passed. No costs. Consequently, connected Miscellaneous Petitions are closed. 24.03.2026 NCC : Yes/No Index : Yes/No Internet:Yes Rmk 3/5

To 1.The Commissioner, Madurai City Municipal Corporation, Arignar Anna Maligai, Tallakulam, Madurai 625 002 2.The Assistant Commissioner, Madurai Corporation, Zone No.4, (South), CMR Road, Madurai 625 009.

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D.BHARATHA CHAKRAVARTHY, J.

Rmk Writ Petition(MD)No.7853 of 2026 24.03.2026 5/5