Dismissed¶33

Moh Automobiles v. the Senior Revenue Officer

Madras HC5 Dec 2025WP/16490/2024

Case brief

AI extract

What is this about?

MOH Automobiles v Greater Chennai Corporation officials and Taxation Appeals Tribunal — W.P.No.16490 of 2024 (Madras High Court, C. Saravanan J., decided 05.12.2025) — dismissed as infructuous on petitioner's endorsement; no costs; connected W.M.P.No.18065 of 2024 closed. Challenge was to revenue Notice Zone IX-C.N. R1/3595/2023 dated 10.06.2024 issued under Rule 255, Sub Rules (4) and (6) of the Tamil Nadu Urban Local Bodies Act, 1998, Rules 2023; relief sought: certiorarified mandamus under Article 226, quashing of notice, stay of coercive recovery pending appeal before Taxation Appeals Tribunal. No precedent cited, no quantum involved, no merits determination.

What did the court decide?

None; Writ Petition dismissed as infructuous with no costs and the connected Writ Miscellaneous Petition (W.M.P.No.18065 of 2024) closed. ¶33

Moh Automobiles Vs the Senior Revenue Officer — Writ and Judicial Review | Madras HC (2025)

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W.P.No.16490 of 2024

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 05.12.2025

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CORAM :

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P.No.16490 of 202 4

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and

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W.M.P.No.18065 of 202 4

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MOH Automobiles Rep by its Partner Moh Iqubal

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... Petitioner

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Vs.

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1.The Senior Revenue Officer, Zonal Office, Zone – IX, Greater Chennai Corporation, No.1, Lake View Street, Nungambakkam,

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Chennai – 600 034.

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2.The Commissioner, Greater Chennai Corporation, Rippon Building,

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Chennai – 600 003.

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3.The Assistant Revenue Officer, Revenue Department, Zone Office – IX, Corporation of Chennai, No.1, Lake Area, 4^th Cross Street, Nungambakkam,

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Chennai – 600 034.

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1/4

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https://www.mhc.tn.gov.in/judis

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W.P.No.16490 of 2024

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4.The Taxation Appeals Tribunal, Chennai Corporation, Ripon Buildings, Chennai – 600 003. ... Respondents

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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 on the file of the 1^st Respondent relating to Notice Zone IX-C.N. R1/3595/2023 dated 10.06.2024 issued by the 1^st Respondent herein under Rule 255, Sub Rules (4) and (6) of the Tamil Nadu Urban Local Bodies Act, 1998, Rules 2023, quash the impugned notice, grant a stay of all further recovery proceedings, direct the 1^st , 2^nd and 3^rd Respondents to refrain from any coercive recovery actions till such time the appeal filed before the 4^th Respondent is heard and disposed off.

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For Petitioner : M/s.Sriniranjani

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For Respondents : Mr.D.B.R.Prabhu Standing Counsel

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ORDER

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When the matter was taken up for consideration, the learned

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counsel for the petitioner appears through Video Conferencing and submitted

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that this Writ Petition has become infructuous and made an endorsement to that effect in the Court bundle. Hence, nothing survives for adjudication in this Writ Petition.

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2/4

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https://www.mhc.tn.gov.in/judis

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W.P.No.16490 of 2024

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In view of the above submission and the endorsement made by

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the learned counsel for the Petitioner, this Writ Petition is dismissed as infructuous. No costs. Consequently, connected Writ Miscellaneous Petition is closed.

05.12.2025

jas

To:

1.The Senior Revenue Officer, Zonal Office, Zone – IX, Greater Chennai Corporation, No.1, Lake View Street, Nungambakkam, Chennai – 600 034.

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2.The Commissioner, Greater Chennai Corporation, Rippon Building, Chennai – 600 003.

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3.The Assistant Revenue Officer, Revenue Department, Zone Office – IX, Corporation of Chennai, No.1, Lake Area, 4^th Cross Street, Nungambakkam, Chennai – 600 034.

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