M.K.Musthafa v. The Commissioner

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 15.09.2025

CORAM

THE HONOURABLE MS.JUSTICE P.T.ASHA Writ Petition No.8688 of 2004 and W.P.M.P.No.10178 of 2004 M.K.Muthafa ..Petitioner Vs.

The Commissioner, Kodaikanal Municipality, Kodaikanal.

... 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 levy and collect the property tax in respect of the petitioner's premises - Hotel Palace, bearing Door No. 7/22, New Door No. 16/22, Mudaliarpuram 2nd Street, Kodaikanal at the rate of Rs.11,896/- from first half year 1995-96 as per the judgement of the Sub-Court, Palani in A.S.No. 32/97, till such time the property tax is revised in accordance with the law. For Petitioner : Mr.M.Krishnappan For Respondents : No appearance 1/4

ORDER

This writ petition has been filed seeking issuance of a Writ of Mandamus, directing the respondent herein to levy and collect property tax in respect of the petitioner's premises - Hotel Palace, bearing Door No.7/22, New Door No.16/22, Mudaliarpuram 2nd Street, Kodaikanal - at the rate of Rs.11,896/- from the first half-year of 1995-96, as per the judgment of the Sub Court, Palani in A.S.No.32 of 1997, till such time as the property tax is revised in accordance with law.

2. It appears that the petitioner had challenged the demand notice by filing a suit in O.S.No.217 of 1995 on the file of the District Munsif-cum-Judicial Magistrate, Kodaikanal. The said suit was decreed in favour of the petitioner. Challenging the same, the respondent filed A.S.No.32 of 1997 before the Sub Court, Palani, which appeal was allowed. The petitioner thereafter preferred S.A.No.575 of 2001, which came to be dismissed. Therefore, the issue relating to the property tax demand has already been adjudicated by the civil court.

3. In view of the above, nothing survives for further adjudication in this writ petition. Hence, this writ petition is dismissed. No costs. Consequently, the connected miscellaneous petition is closed. 15.09.2025 NCC : Yes/No Index : Yes / No 2/4

Internet : Yes/ No skn To:- The Commissioner, Kodaikanal Municipality, Kodaikanal.

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P.T.ASHA, J.

skn Writ Petition No.8688 of 2004 and W.P.M.P.No.10178 of 2004 15.09.2025 4/4