S Vijayakumar v. The Commissioner,

ORDER In this Writ Petition, the Petitioner is before this Court challenging the impugned Demand Notice dated 04.10.2025, whereby the petitioner has been called upon to pay a sum of Rs.1,16,030/- towards arrears of property tax under the provisions of the Tamil Nadu Urban Local Bodies Act, 1998 and the Chennai City Municipal Corporation Act.

¶2It is noticed that pursuant to the general revision of property tax vide G.O.(MS).No.53 dated 30.03.2022 issued by the Municipal Administration and Water Supply Department, there was an upward revision of the property tax. However, the petitioner has been paying property tax under the old regime and the same has been disputed.

¶3At the time of admission, the petitioner was directed to deposit a sum of Rs.30,000/- towards the property tax demanded under the impugned order vide order dated 18.11.2025. The petitioner has complied with the said direction, which is confirmed by the learned standing counsel for the respondents.

¶4The learned standing counsel for the respondents further confirmed that pursuant to the aforesaid payment of Rs.30,000/-, presently there are no other arrears of tax payable reflected in the portal and that the petitioner is not in arrears of property tax for the relevant tax period.

¶5It is submitted by the learned standing counsel for the respondents that after the general revision of property tax, the property tax was enhanced to Rs.20,455/- for the first half of 2023-2024 and thereafter to Rs.21,680/- for the second half of 2024-2025. Thus, the petitioner has been asked to pay the aforesaid arrears after adjusting the amounts already paid by the petitioner.

¶6Since the revision has been made pursuant to the aforesaid Government order without giving notice to the petitioner, the case is remitted back to the first respondent to pass a fresh orders on merits, assessing the correct property tax payable by the petitioner in respect of the property owned by the petitioner. Such exercise shall be completed by the respondents within a period of four weeks from the date of receipt of a copy of this order.

¶7Needless to state, the petitioner shall be heard before final orders are passed and all further recovery of tax arrears from the petitioner shall be subject to the final order to be passed by the respondents.

¶8This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petition is closed.

23.01.2026 av To:

¶1The Commissioner Greater Chennai Corporation, Ripon Buildings, Chennai – 600 003.

¶2The Managing Director, Chennai Metro Water Supply and Sewerage Board (CMWSSB) No.1, Pumping Station Road, Chiantadripet, Chennai – 600 002.

C.SARAVANAN, J. av and W.M.P.No.48698 of 2025

23.01.2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 23.01.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.48698 of 2025 S.Vijayakumar ... Petitioner Vs. 1. The Commissioner Greater Chennai Corporation, Ripon Buildings, Chennai – 600 003. 2. The Managing Director, Chennai Metro Water Supply and Sewerage Board (CMWSSB) No.1, Pumping Station Road, Chiantadripet, Chennai – 600 002. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus calling for the records of the first respondent and alleged revision of property tax pertaining to the impugned Form of notice of demand, Form-4, dated 04.10.2025 and quash the same. For Petitioner : Mr.N.P.Jayakumar For R1 : Mr.P.Prithivi Chonda Standing Counsel For R2 : Mrs.V.Vijayalakshmi Standing Counsel