Allowed¶26

Maripandian, v. the District Collector

Municipal law – Taxation of community hall

Madras HC4 Sept 2025WP(MD)/6135/2018

Download

Case brief

AI extract

What is this about?

Madras High Court, Madurai Bench; W.P(MD)No.6135 of 2018 and W.M.P(MD)No.5987 of 2018; Maripandian v. The District Collector, Tirunelveli District and The Commissioner, Kadayanallur Municipality; Coram: Hon'ble Ms. Justice P.T. Asha; decided 04.09.2025; writ of certiorarified mandamus; tax exemption and recovery proceedings concerning Veriankoil Maravar Community Hall; Section 83(1)(b), Tamil Nadu District Municipalities Act, 1920; tax arrears paid; impugned order set aside; petition allowed.

What did the court decide?

Writ petition allowed; the impugned order in Na.Ka.No.1583/2017/F1 dated 24.05.2017 and the consequential recovery proceedings dated 13.03.2018 set aside; no costs; connected miscellaneous petition (W.M.P(MD)No.5987 of 2018) closed. ¶26

Maripandian, Vs the District Collector — Writ and Judicial Review | Madras HC (2025)

¶1

W.P(MD)No.6135 of 2018

¶2

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

¶3

DATED: 04.09.2025

¶4

CORAM

¶5

THE HONOURABLE MS.JUSTICE P.T.ASHA

¶6

Writ Petition(MD)No.6135 of 2018 and W.M.P(MD)No.5987 of 2018

Maripandian

..Petitioner

1.The District Collector, Tirunelveli District, Tirunelveli.

¶11

2.The Commissioner, Kadayanallur Municipality, Kadayanallur, Tirunelveli District.

¶12

..Respondents

¶13

Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus to call for the records of the 2nd respondent made in his order in Na.Ka.No.1583/2017/F1 dated 24/05/2017 and the consequential recovery proceeding dated 13/03/2018 and quash the same as it is against the provision in section 83(1)(b) of the Tamilnadu District Municipalities Act, 1920 and consequently direct the respondents not to interfere in the affairs and administration of the Veriankoil maravar Community Hall without due process of law within the period stipulated by this Court.

¶14

1/4

¶15

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

¶16

W.P(MD)No.6135 of 2018

¶17

For Petitioner : Mr.G.Radhakrishnan

¶18

For Respondents : Mrs.D.Farjana Goushia

¶19

Spl. Govt. Pleader (for R1) Mr.M.Rajarajan (for R2)

¶20

ORDER

¶21

This writ petition has been filed challenging the impugned order of the 2nd respondent made in Na.Ka.No.1583/2017/F1 dated 24.05.2017 and the consequential recovery proceedings dated 13.03.2018, on the ground that the same are contrary to Section 83(1)(b) of the Tamil Nadu District Municipalities Act, 1920. The petitioner also seeks a consequential direction to the respondents not to interfere with the affairs and administration of the Veriankoil Maravar Community Hall except by due process of law, within the period stipulated by this Court.

¶22

Though the petitioner sought exemption from payment of tax for the Veriankoil Maravar Community Hall, it is submitted by the learned Standing Counsel for the 2nd respondent that the petitioner has paid the tax arrears and dues in respect of the said Hall.

¶23

2/4

¶24

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

¶25

W.P(MD)No.6135 of 2018

¶26