G.A Baskaran v. The Director
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 01.04.2026
CORAM
THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P(MD)Nos.7065 and 7069 of 2026 G.A.Baskaran ... Petitioner Vs.
1. The Director, Municipality Administration and Water Supply Department, M.R.C Nagar, Santhome road, Raja Annamalaipuram, Chennai 600 028.
2. The Corporation Commissioner, Madurai city Municipal Corporation, Madurai 625 002.
3. The Assistant Commissioner, Madurai Corporation Zone -1, C.M.R 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 Certiorarified Mandamus calling for the records pertaining to the impugned Property Tax Enhancement
Working Sheet dated 27.12.2024 issued by the 3rd Respondent in respect of the petitioners property at Door No. 136-A, Kamarajar Salai, Ward No. 4, Madurai Corporation Zone No. 4, Madurai District and quash the same as illegal, and consequently direct the 2nd Respondents to re-assess the property Tax of the Tax Assessment Number 115/042/903907 by considering the Petitioners Representation dated 29.01.2026 in accordance with law within the time stipulated by this Honble Court and pass such further or other order as this Honble Court may deem fit and proper in the circumstances of the case and thus render justice.
For Petitioner :Mr.S.Mohammed Yunnis For R1 :Mr.N.Ramesh Arumugam Government Advocate For R2 and R3 :Mr.F.Deepak Standing Counsel
ORDER
The writ Petition is filed challenging the impugned Property Tax Enhancement Working Sheet dated 27.12.2024.
2. Heard Mr.S.Mohammed Yunnis Raja, learned counsel appearing for the petitioner, Mr.N.Ramesh Arumugan, learned Government Advocate, who takes notice for R1 and Mr.F.Deepak, learned Standing Counsel, who takes notice for R2 and R3.
3. The basic contention of the petitioner is that, insofar as the first floor is concerned, it is partly RCC and partly AC sheet, whereas the impugned working sheet treats the entire structure as RCC, and the calculation has been made accordingly. The petitioner has also pointed out errors in the calculation. Since no opportunity was given, the petitioner has approached this Court.
4. The learned counsel appearing for the respondents would submit that the calculation is fair and proper and that the petitioner is raising a dispute only with reference to a minor portion.
5. I have considered the arguments made on either side and perused the materials record of the case.
6. In view thereof, the writ petition is disposed of on the following terms:- i. The Impugned Property Tax Enhancement Working Sheet dated 27.12.2024 shall be taken as a provisional working sheet.
ii. The petitioner is directed to file additional reply / documents, if any, within a period of two weeks from the date of receipt of the web copy of the order.
iii. On receipt of the same, the 3rd respondent is directed to give an opportunity of personal hearing to the petitioner and if necessary, can also inspect the property and thereafter, pass final orders. iv. It is made clear, that it will be open for the 3rd respondent to either reduce or confirm the existing working sheet as per law. v. The aforesaid exercise shall be completed within a period of eight weeks from the date of receipt of the additional reply from the petitioner. In the meanwhile, for the current year alone, the petitioner shall pay the tax at the assessed rate and the arrears shall be demanded only after the decision of the 3rd respondent. vi. No costs. Consequently, connected miscellaneous petitions are closed.
01.04.2026 Index: Yes Speaking Order: Yes rgm
To
1. The Director, Municipality Administration and Water Supply Department, M.R.C Nagar, Santhome road, Raja Annamalaipuram, Chennai 600 028.
2. The Corporation Commissioner, Madurai city Municipal Corporation, Madurai 625 002.
3. The Assistant Commissioner, Madurai Corporation Zone -1, C.M.R Road, Madurai 625 009.
D.BHARATHA CHAKRAVARTHY , J.
rgm and W.M.P(MD)Nos.7065 and 7069 of 2026 01.04.2026