R.Rathika v. State Tax Officer

WP(MD) NO. 29741 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 23-10-2025

CORAM

THE HONOURABLE MR JUSTICE G.R.SWAMINATHAN WP(MD) NO. 29741 of 2025 R.Rathika Petitioner Vs 1.State Tax Officer Muthukulathur Assessment Circle, Muthukulathur, Ramanathapuram District.

2. The Block Development Officer (Panchayath) Kadaladi Union, Kadaladi Taluk, Ramanathapuram District.

Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus calling for records relating to the impugned order in Ref This office Demand order Reference No.ZD330225185681E dated 19/02/2025 issued dated 28.07.2025 and quash the same as illegal and violation of principal of natural justice and consequently direct the Respondent to re-do the assessment afresh by providing an opportunity to the petitioner within the time fixed by this Honble Court and thus render justice For Petitioner : Mr.M.Muniyasamy For Respondents : Mr.J.K.Jeyaseelan, Government Advocate for R1 Mr.B.Saravanan, Additional Government Pleader for R2

ORDER

Heard both sides.

2.The petitioner challenges the impugned demand notice dated 28.07.2025. The petitioner has assailed only a consequential order. The primary assessment order has not been challenged. On this sole ground, this writ petition has to be dismissed as not maintainable. Copy of the primary order has been served on the counsel for the petitioner herein. The petitioner may challenge the primary order in the manner known to law. 23-10-2025 SKM To 1.State Tax Officer Muthukulathur Assessment Circle, Muthukulathur, Ramanathapuram District.

2. The Block Development Officer (Panchayath) Kadaladi Union, Kadaladi Taluk, Ramanathapuram District.

G.R.SWAMINATHAN, J.

skm WP(MD) NO. 29741 of 2025 23.10.2025