T.Subramanian v. The District Collector,

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 15.10.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN T.Subramanian ... Petitioner Vs.

1.The District Collector, Trichy District, Trichy.

2.The commissioner, Pullambadi Panchayat Union, Pullambadi and post, 3.The Revenue Divisional Officer, Lalgudi Revenue Divisional Office, Lalgudi, Lalgudi Taluk, Trichy District.

4.The Special Officer, Punjai Sangenthi Village, Pullambadi Panchayat Union, ... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus, directing the official respondents herein to issue the tax receipts on the payment of tax 1/6

by the petitioner for the building situate in Survey No.674/18 for the assigned door No.4/17-1 in Ayyanarpuram, Punjai Sangenthi Village, For Petitioner : Mr.S.Ramesh For Respondents : Mr.M.Lingadurai, Spl. Government Pleader.

ORDER

Heard both sides.

2.The petitioner has put up a construction with asbestos roofing in S.No.674/18. Rough patta was also issued in his favour. Premises is also having a door number. It was assessed to property tax by the local body. In the year 2020, citing the institution O.S.No.146 of 2017 by one Chinnaponnu, a neighbour, the receipt for the subsequent years was not issued.

3.When the writ petitioner was already enjoying assessment at the hands of the local body, it cannot be discontinued arbitrarily. 2/6

4.It is the not the case of the local body that the said Chinnaponnu, the plaintiff in the suit, had already obtained any injunction order against the writ petitioner. When such is not the case, there was no justification to discontinue the assessment. The petitioner would in fact claim that the property that is subject matter of the civil suit and the property for which assessment is sought are different. I do not want to go into this controversy. This is because, the writ petitioner for reasons best known did not implead Chinnaponnu in this writ petition. Chinnaponnu is said to have passed away. But her legal heirs have not been impleaded in this writ petition.

5.In this view of the matter, the second respondent is directed to issue property tax receipt for the petition mentioned premise to be paid by the petitioner. This arraignment will be subject to the outcome of the civil suit. This writ petition is allowed. No costs. 15.10.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias 3/6

To:

1.The District Collector, Trichy District, Trichy.

2.The commissioner, Pullambadi Panchayat Union, Pullambadi and post, 3.The Revenue Divisional Officer, Lalgudi Revenue Divisional Office, Lalgudi, Lalgudi Taluk, Trichy District.

4.The Special Officer, Punjai Sangenthi Village, Pullambadi Panchayat Union, 4/6

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G.R.SWAMINATHAN, J.

ias 15.10.2025 6/6