Perumal v. The Regional Director Of Municipal Administration

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 02.06.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P(MD).No.14863 of 2025 Perumal ... Petitioner Vs.

1.The Regional Director of Municipal Administration, Kodimarathumoolai, Thanjavur.

2.The Municipal Commissioner, Manapparai Municipality, Madurai Road, Manapparai - 621 306, Tiruchirappalli District.

...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 of the second respondent dated 03.03.2025 bearing tax assessment No.085/019/900420 and quash the same and consequently direct the second respondent to adjust house tax paid by the petitioner for the assessment years 2017-2018 to 2024-2025.

For Petitioner : Mr.T.M.Madasamy For Respondents : Mr.D.Ghandiraj Special Government Pleader 1/4

ORDER

This writ petition has been filed for a writ of Certiorarified Mandamus to call for the records of the second respondent, dated 03.03.2025 and quash the same and consequently direct the second respondent to adjust house tax paid by the petitioner for the assessment years 2017-2018 to 2024-2025. 2.It is the specific case of the petitioner that the petitioner has already paid a sum of Rs.6,584/- as tax between 2017-2018 and 2024-2025. However, without adjusting the amount paid by the petitioner, the respondents have issued a demand notice, dated 03.03.2025, wherein, demand has been made for a sum of Rs.55,630/-. It is the case of the petitioner that he has sent representations earlier on 12.09.2024 and 27.09.2024 to the respondents 2 and 1 respectively, which have not evoked any positive response. Instead, the respondents are demanding amounts accumulating the liability of the petitioner.

3.The learned Special Government Pleader for the respondents submits that the petitioner's representations, dated 12.09.2024 and 27.09.2024 will be considered and disposed of on merits and in accordance with law. 2/4

4.Recording the same, the writ petition is disposed of by directing the second respondent to consider the aforesaid representations of the petitioner as expeditiously as possible preferably within a period of four weeks from the date of receipt of a copy of this order. Since the representations are of the year 2024, the petitioner is also directed to file a fresh representation to the second respondent to pass appropriate orders on the issue raised before the second respondent. No costs.

02.06.2025 NCC : Yes / No Index : Yes / No Internet : Yes / No sn To 1.The Regional Director of Municipal Administration, Kodimarathumoolai, Thanjavur.

2.The Municipal Commissioner, Manapparai Municipality, Madurai Road, Manapparai - 621 306, Tiruchirappalli District.

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C.SARAVANAN, J.

sn W.P(MD).No.14863 of 2025 02.06.2025 4/4