Madras High CourtWP(MD)/22428/2025disposed of

K.Sakunthala v. Commissioner,

2025-08-18Honourable Mr Justice C. Saravanan4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 18.08.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN K.Sakunthala ... Petitioner Vs.

The Commissioner, Madurai Corporation.

...Respondent

Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus, directing the respondent herein to reassess the assessment No.115/036/900692 Old Assessment No. 115/678899 and change the same from Commercial to Residential by considering the petitioner's representation dated 01.07.2025 and dispose of the same within a time that may be stipulated by this Court. For Petitioner : Mr.S.M.Arun Kumar For Respondent : M/s.S.Devasena Standing Counsel 1/4

ORDER

This writ petition has been filed for a Mandamus to direct the respondent herein to reassess the assessment No.115/036/900692 Old Assessment No.115/678899 and change the same from Commercial to Residential by considering the petitioner's representation dated 01.07.2025 and dispose of the same.

2. The petitioner claims to have purchased the property in the year 2011 vide sale deed dated 05.12.2011, on which the petitioner has put up a residential building. It is submitted that the predecessor of the petitioner has utilised the property for commercial purposes and being assessed to tax at commercial rates.

3. It is submitted that by mistake, the petitioner has also continued to pay tax at commercial rates. Therefore, the petitioner has submitted representation on 01.07.2025. It is submitted that the petitioner has paid tax up to the year 2022-2023 and thereafter, the petitioner has not paid the tax. 2/4

4. The learned Standing Counsel for the respondent submit that the respondent will consider and dispose of the petitioner's representation dated 01.07.2025 on merits and in accordance with law.

5. Recording the above submission, the writ petition stands disposed of by directing the respondent to consider the petitioner's representation dated 01.07.2025 and pass appropriate orders on merits and in accordance with law within a period of three months from the date of receipt of a copy of this order. It is needless to state that before passing final orders, the petitioner shall be heard. No costs.

18.08.2025 NCC : Yes / No Index : Yes / No Internet : Yes / No sn To The Commissioner, Madurai Corporation.

3/4

C.SARAVANAN, J.

sn W.P(MD).No.22428 of 2025 18.08.2025 4/4