V M Chellammal v. The Commissioner

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.10.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN V.M.Chellammal ... Petitioner Vs.

1.The Commissioner, The Corporation Office, Arignar Anna Maligai, Thallakulam, Madurai District.

2.The Assistant Commissioner, Madurai Corporation, South Zone Office, Madurai District.

... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus, directing the respondents to change the name in the property tax as well water supply tax from name of Govindhakonar to the petitioner's name Chellammal for her house building at No.lA, Rajamill Road, Arappalayam, Madurai Corporation, Madurai having Assessment No. 1158/081/00131, Old Assessment No.115/59238 within a time frame as fixed by this Court. 1/4

For Petitioner : Mr.A.Ganesan For Respondents : Mr.K.K.Kannan Standing Counsel

ORDER

Heard both sides.

2.The writ petitioner had purchased the petition mentioned site vide registered sale deed dated 19.08.1993. It appears that even when the land was purchased, a superstructure was already in existence. The superstructure had been purchased from the previous assessee, namely, Govindhakonar under an unregistered document. The property continues to be assessed in the name of Govindhakonar even as on date. Admittedly, Govindhakonar is nowhere in the scene. The petitioner holds an electricity connection in respect of the petition mentioned building.

3.The respondents do not dispute that the petitioner is in physical possession and enjoyment of the suit property. There is also no rival claim. The purpose of assessment is to collect the property tax from the person in actual possession of the property. Merely because the property 2/4

is assessed in a particular person's name that by itself will not confer any title. The interest of the corporation will no way be prejudiced if mutation is effected as sought for.

4.In this view of the matter, the respondents are directed to mutate the assessment in favour of the writ petitioner. This shall be done as expeditiously as possible.

5.This Writ Petition is allowed accordingly. No costs. 25.10.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No MGA To 1.The Commissioner, The Corporation Office, Arignar Anna Maligai, Thallakulam, Madurai District.

2.The Assistant Commissioner, Madurai Corporation, South Zone Office, Madurai District.

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G.R.SWAMINATHAN, J.

MGA 25.10.2025 4/4