Madras High CourtWP(MD)/11827/2018dismissed

S.Anbu Rose, v. The Commissioner,

2025-10-17Honourable Ms. Justice P.T. Asha4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 17.10.2025

CORAM:

THE HONOURABLE MS.JUSTICE P.T.ASHA and W.M.P(MD)Nos.10763 & 10764 of 2025 S.Anbu Rose .. Petitioner Vs.

The Commissioner, Thoothukudi City Municipal Corporation, Thoothukudi.

.. Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, calling upon the entire records pertaining to the proceedings in connection with the property tax demand notice No.138/34/00114 dated 07.02.2018 as well as the consequential communication made by the respondent vide his letter in A1/022/2018/Me.Ma. dated 18.04.2018 and quash the same and consequentially direct the respondent to assess the property tax for the property to an extent of 200 Sq.Ft. (10 X 20 feet) in Survey No.1527/1B, Madathoor Byepass Road, Thoothukudi.

For Petitioner : Mr.R.Anand For R1-R3 : Mr.N.Anand Kumar

ORDER

This writ petition is filed for the following relief : "calling upon the entire records pertaining to the proceedings in connection with the property tax demand notice No.138/34/00114 dated 07.02.2018 as well as the consequential communication made by the respondent vide his letter in A1/022/2018/Me.Ma. dated 18.04.2018 and quash the same and consequentially direct the respondent to assess the property tax for the property to an extent of 200 Sq.Ft. (10 X 20 feet) in Survey No.1527/1B, Madathoor Byepass Road, Thoothukudi."

2. The case of the petitioner is that the land situated in Survey No. 1527/1B, Madathoor Byepass Road, Thoothukudi measuring an extent of 1 acre 52 cents belongs to the petitioner's mother and they are doing agriculture in the said land. When they proposed to construct a small hut measuring 200 sq. ft., they submitted an application to assess the

property tax payable thereon. To their shock and surprise, the impugned order has been passed directing the petitioner to pay a sum of Rs. 3,90,000/- towards property tax for the entire extent of land in Survey No. 1527/1B. It is pertinent to note that tax has already been paid in respect of the remaining portion, which is classified as agricultural land. Challenging the same, the petitioner is before this Court.

3. The crux of the case is that the land in question is agricultural land. Despite directions of this Court to produce the necessary documents, to date the petitioner has not produced the same. Therefore, this Writ Petition stands dismissed. No costs. Consequently, connected Miscellaneous Petitions are closed.

17.10.2025 NCC : Yes/No Index : Yes/No Internet : Yes gbg To The Commissioner, Thoothukudi City Municipal Corporation, Thoothukudi.

P.T.ASHA, J.

gbg 17.10.2025