Krishnamoorthy v. The District Collector

ORDER In this Writ Petition, the Petitioner has challenged the Impugned Special Notice dated 21.03.2024 issued by the 3rd Respondent, consequential confiscation Notice dated 27.02.2024 and demand Notice dated 13.05.2025.

¶2The challenge to the impugned proceedings is primarily on the ground that annual value of the property has been increased multi-fold as a result of which, the tax liability has been fixed.

¶3It is submitted that for the first half of 2024-2025, the property tax was increased to Rs.7,03,300/- and thereafter to Rs.14,21,236/- for the entire year 2025-2026. Page3 of 5

¶4The learned counsel for the Petitioner submits that pursuant to interim order of this Court dated 10.10.2025, the Petitioner has deposited a sum of Rs.15,00,000/- in two instalments on 10.10.2025 and balance amount of Rs.7,61,498/- on 07.11.2025 by way of Demand Draft.

¶5The learned Government Advocate for the Respondents submitted that the property tax assessment will be revised in due course. Since the Petitioner has paid a substantial amount pursuant to the order of this Court.

¶6Recording the above submission, the case is remitted back tot he 3rd Respondent to re-do the exercise and pass appropriate orders after joint inspection of the property in presence of the Petitioner. This exercise shall be completed within a period of six months from the date of receipt of a copy of this order.

¶7Needless to state, final assessment shall be completed after the petitioner heard in person. Page4 of 5

¶8This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Writ Miscellaneous Petitions are closed. 20-02-2026 Index: Yes/No Speaking/Non-speaking order jas To

¶1The District Collector Collectorate, Salem District.

¶2The Commissioner Salem City Municipal Corporation, Salem District.

¶3The Assistant Commissioner Suramangalam Zonal Office, Salem City Municipal Corporation, Salem District.

¶4The Revenue Assistant Suramangalam Zonal Office, Salem City Municipal Corporation.

¶5The Thasildar Taluk Office, Suramangalam Taluk, Salem District.

¶6The Revenue Inspector Taluk Office, Suramangalam Taluk, Salem District. WPoNo.o38432oofo2025 C.SARAVANAN,oJ. jas WPoNo.38432oofo2025 and W.M.P.Nos.42965oando42967oofo2025 20-02-2026 Page5oofo5

Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.42965 and 42967 of 2025 Krishnamoorthy Door No.383, Siddar Kovil Road, Kadampatty, Salem-636005 ..Petitioner(s) Vs 1. The District Collector Collectorate, Salem District. 2. The Commissioner, Salem City Municipal Corporation, Salem District 3. The Assistant Commissioner Suramangalam Zonal Office, Salem City Municipal Corporation, Salem District. 4. The Revenue Assistant Suramangalam Zonal Office, Salem City Municipal Corporation, Salem District. 5. The Thasildar Taluk Office, Suramangalam Taluk, Salem District. 6. The Revenue Inspector Taluk Office, Suramangalam Taluk, Salem District. ..Respondent(s) Page2 of 5 Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records of the impugned Special Notice dated 21.05.2024 bearing Numbder:049/0073422, the consequential confiscation Notice dated 27.12.2024 and the demand Notice dated 13.08.2025, all issued by the third respondent quash the same and direct the second and third respondents to follow due procedures of law before increasing the property Tax. For Petitioner(s): Thanga Vadhana Balakrishnan For Respondent(s): Mr.P.Ganesan Government Advocate