Disposed¶7

Lakshmi v. The Executive Officer

Madras HC20 Aug 2025WP(MD)/22488/2025

Case brief

AI extract

What is this about?

Property tax assessment mandamus; Town Panchayat Tirunelveli; building permission violation; excess construction 1718 sq.ft against 4000 sq.ft sanction; regularisation conditional on Gift Deed for road and Labour Welfare Cess deposit of Rs.10,57,994/-; representation dated 23.07.2025; Article 226 Constitution of India; writ disposed with directions, no costs; Madurai Bench, W.P.(MD) No. 22488 of 2025, decided 20.08.2025 by C. Saravanan, J.

What did the court decide?

Writ petition disposed of with directions and without costs: petitioner to comply with the respondent's requirements; upon compliance, the representation dated 23.07.2025 for regularisation and property tax assessment will be considered by the respondent. ¶7

Lakshmi Vs The Executive Officer — Writ and Judicial Review | Madras HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the respondent can be directed by mandamus to assess property tax on the petitioner's property by considering the petitioner's representation dated 23.07.2025. +1 more

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Court's answer

Subject to the petitioner complying with the respondent's requirements, her representation for regularisation and for property tax assessment will be considered by the respondent.

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Ratio / Principle

The petitioner appears to have violated the planning permission by constructing an excess built-up area of 1718 sq.ft contrary to the sanctioned building permissions, and is therefore required to comply with the reasonable requirements of the respondent.

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Key takeaways

The petitioner is directed to comply with the requirements of the respondent (including the stipulated Gift Deed and Labour Welfare Cess deposit).ratio¶6

Detailed headnote1 paragraphs

Madras High Court (Madurai Bench), single Judge (C. Saravanan, J.), disposed of a writ petition under Article 226 seeking mandamus to the Executive Officer, Special Grade Town Panchayat, Tiyasanvilai, Tirunelveli District, to assess property tax on the petitioner Lakshmi's property by considering her representation dated 23.07.2025. The petitioner held building permission Nos. 210/2018-19 and 211/2018-19, both dated 29.01.2019, for four residential plots (4000 sq.ft sanctioned); the respondent alleged she built five houses and six commercial shops, exceeding the sanction by 1718 sq.ft. The Court noted the respondent's stipulations — execution of a necessary Gift Deed for the road and deposit of Rs.10,57,994/- towards Labour Welfare Cess — directed the petitioner to comply with the respondent's requirements, and held that subject to such compliance the petitioner's representation for regularisation and property tax assessment will be considered. No costs.

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W.P.(MD) No. 22488 of 2025

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED: 20.08.2025

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CORAM:

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P.(MD) No. 22488 of 2025

Lakshmi

... Petitioner

The Executive Officer, Special Grade Town Panchayat, Tiyasanvilai, Tirunelveli District. ... Respondent

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PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Mandamus to direct the respondent herein to assess property tax for the petitioner’s property by considering the petitioner’s representation dated 23.07.2025.

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For petitioner : Mr.C.Rathnavel Pandian

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For respondent : Mr.K.R.Badurus Zaman Government Advocate *****

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

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W.P.(MD) No. 22488 of 2025

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ORDER

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This Writ Petition is taken up for hearing at the time of admission with the consent of the learned counsel for the petitioner and the learned Government Advocate for the respondent.

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This Writ Petition has been filed for a Mandamus to direct the respondent herein to assess property tax for the petitioner’s property by considering the petitioner’s representation dated 23.07.2025.

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The petitioner appears to have obtained building permission Nos. 210/2018-19 and 211/2018-19, both dated 29.01.2019 from the respondent for constructing four residential plots. However, it is the case of the respondent that the petitioner has put up five residential houses with six commercial shops and has exceeded the construction by 1718 sq.ft., as against 4000 sq.ft that was originally sanctioned under the aforesaid building plans on 29.01.2019.

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It is submitted that the petitioner's representation will be considered subject to the petitioner executing necessary Gift Deed for the road and that the

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

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W.P.(MD) No. 22488 of 2025

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petitioner will have to deposit a sum of Rs.10,57,994/- towards Labour Welfare Cess. The petitioner has given a representation dated 23.07.2025. Since the petitioner appears to have violated the planning permission and has built excess of 1718 sq.ft of built up area contrary to the aforesaid building permissions, the petitioner is required to comply with the reasonable requirements of the respondent.

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The respondent has furnished the following instructions, operative

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portion of which has been extracted below:

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

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W.P.(MD) No. 22488 of 2025

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The petitioner is directed to comply with the above requirements of the respondent. Subject to the petitioner complying with the above requirements, the petitioner's representation for regularisation and for property tax assessment will be considered by the respondent.

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