S. Geetha v. The Commissioner,
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 08.08.2025
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P(MD)No.16795 of 2025 S.Geetha ... Petitioner Vs.
1.The Commissioner, Madurai Corporation, Madurai.
2.The Assistant Commissioner Madurai Corporation Zone-1, Moondrumavadi, K.Pudur, Madurai - 625007.
...Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records pertaining to the Impugned Demand Notice Nil dated issued by the second Respondent demanding the Property Tax for the period of 2024-2025-I to 2025-2026-II under the Assessment No.115/016/902295 (Old Assessment No. 115/25462) in respect of the Petitioner's commercial building at Door No.12, A Ward No.16, Rathinasamy Nadar Road, Madurai along with the Computer Generated Property Tax Enhancement Working Sheet and Quash the same as 1/4
illegal and for other reliefs and to pass such further or other orders as this Court may deem fit and proper in the circumstances of this case. For Petitioner : Mr.J.Lawrance For Respondents : M/s.S.Devasena Standing Counsel
ORDER
The petitioner is aggrieved by the impugned demand notice enhancing the property tax of her commercial property.
2. A similar writ petition has been filed at the behest of one M/s.S.Geetha. By order, dated 07.08.2025, this Court remitted the case back to the first respondent to re-determine the tax. I see no reasons to take a different view.
3. Therefore, the present writ petition is disposed of by quashing the impugned notice and by directing the petitioner to deposit 1/3rd of the disputed tax amount, which shall be adjusted subject to the final order to be passed by the first respondent. Upon such deposit, the petitioner shall submit a detailed representation within 30 days from the date of receipt of a copy of this order, along with proof of such deposit. 2/4
4. Upon receipt of the representation and confirmation of the predeposit, the first respondent is directed to consider and dispose of the petitioner's representation, after due inspection and in accordance with law, within a reasonable time.
5. The Writ Petition stands disposed of accordingly. No costs. Consequently, connected Miscellaneous Petition is closed. 08.08.2025 NCC : Yes / No Index : Yes / No Internet : Yes / No sn To 1.The Commissioner, Madurai Corporation, Madurai.
2.The Assistant Commissioner Madurai Corporation Zone-1, Moondrumavadi, K.Pudur, Madurai - 625007.
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C.SARAVANAN, J.
sn W.P(MD).No.21678 of 2025 08.08.2025 4/4