R.Mathan Mohan v. The Assistant Commissioner, (St) - 3

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 15.04.2026

CORAM

THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P(MD)No.8367 of 2026 1.R.Mathan Mohan 2.M.Banu Bharani .. Petitioners - Vs. - 1.The Assistant Commissioner, (ST)-3 Sivakasi, Virudhunagar District.

2.The Deputy Commissioner (ST), Sivakasi, Virudhunagar District.

.. Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records relating to the impugned order of the auction passed by the first respondent dated 10.03.2026 and quash the same.

For Petitioners : Mr.S.Ramasamy For Respondents : Mr.R.Sureshkumar Additional Government Pleader 1/4

ORDER

The Writ Petition challenges the impugned sale notice issued in Form 7A by the respondent.

2. It is seen that the petitioners are in arrears of Rs.7,55,377/- pertaining to commercial tax, and as such, the land belonging to the petitioners is now brought for sale.

3. The learned counsel appearing on behalf of the petitioners would submit that the petitioners are ready to pay the above amount provided some breathing time is given.

4. When this Court enquired as to how much time is required, the learned counsel would submit that if 90 days time is granted, the amount will be deposited.

5. The learned Additional Government Pleader appearing on behalf of the respondents would submit that originally the sale was scheduled for today and in view of the intervening, general elections to the Tamil Nadu Assembly, the same is postponed.

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6. In view thereof, this Writ Petition is disposed of on the following terms:

(i) The petitioners are permitted to pay the said amount of Rs.7,55,377/- in two installments.

(ii) The petitioners shall pay 50% of the amount on or before 31.05.2026 and the balance of 50% on or before 15.07.2026; (iii) Since the sale date has already been postponed, the fresh date shall be fixed if only the petitioners default in the payment of the installments. If the petitioners pay, the further proceedings shall be dropped;

(iv) It is made clear that even if the petitioners default in the first installment, the fresh date of sale can be fixed and the respondents can proceed ahead. It is also made further clear that no further extension of time will be granted thereafter.

No costs. Consequently, the connected miscellaneous petition is closed. 15.04.2026 NCC : No 3/4

sji D.BHARATHA CHAKRAVARTHY, J.

sji To 1.The Assistant Commissioner, (ST)-3 Sivakasi, Virudhunagar District.

2.The Deputy Commissioner (ST), Sivakasi, Virudhunagar District.

and W.M.P(MD)No.8367 of 2026 15.04.2026 4/4