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Selvi v. The Commissioner

Madras HC27 Feb 2026WP(MD)/5461/2026

Case brief

AI extract

What is this about?

Property tax receipt cancellation and transfer; Theni Allinagaram Municipality, Theni District; mandamus under Article 226; direction to consider pending representations dated 25.10.2025 and 02.02.2026; four-week compliance timeline; notice to fourth respondent dispensed; receipt No. 125/003/900176; W.P.(MD)No.5461 of 2026; Madurai Bench of Madras High Court; Krishnan Ramasamy, J.; 27.02.2026.

What did the court decide?

Direction to the second respondent to consider the petitioner's representations dated 25.10.2025 and 02.02.2026 and pass orders after giving due notice to the petitioner and the fourth respondent within four [4] weeks from the date of receipt of a copy of the order; no order as to costs. ¶35

Selvi Vs The Commissioner — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether respondents 1 to 3 should cancel property tax receipt No. 125/003/900176 standing in the name of the fourth respondent and transfer it to the petitioner's name, pursuant to the petitioner's representations dated 25.10.2025 and 02.02.2026.

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Ratio / Principle

The writ petition is disposed of by directing the second respondent to consider the petitioner's representations dated 25.10.2025 and 02.02.2026 and pass orders after giving due notice to the petitioner as well as the fourth respondent, within a period of four [4] weeks from the date of receipt of a copy of the order; there shall be no order as to costs.

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Key takeaways

Since no adverse orders are passed against the fourth respondent, notice to the fourth respondent is dispensed with.ratio¶29

Detailed headnote1 paragraphs

Writ Petition (Madurai Bench, Madras High Court, Krishnan Ramasamy, J., decided 27.02.2026) filed under Article 226 of the Constitution of India by Selvi seeking a Writ of Mandamus directing respondents 1 to 3 (Commissioner, Assistant Commissioner and Revenue Inspector, Theni Allinagaram Municipality) to cancel property tax receipt No. 125/003/900176 standing in the name of the fourth respondent (D.Subash) and transfer it to the petitioner, based on her representations dated 25.10.2025 and 02.02.2026. Taken up for final disposal at the admission stage by consent; notice to the fourth respondent dispensed with as no adverse orders were contemplated. Petition disposed of by directing the second respondent (Assistant Commissioner) to consider the representations and pass orders after due notice to the petitioner and the fourth respondent within four weeks from receipt of a copy of the order; no costs.

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W.P.(MD)No.5461 of 2026

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BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT

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DATED: 27.02.2026

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CORAM

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THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY

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W.P.(MD)No.5461 of 2026

Selvi

... Petitioner

Vs.

1.The Commissioner,

Theni Allinagaram Municipality,

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Theni District.

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2.The Assistant Commissioner,

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Theni Allinagaram Municipality,

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Theni District.

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3.The Revenue Inspector,

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Ward 3, Theni Allinagaram Municipality, Theni District.

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4.D.Subash

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... Respondents

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PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the 1/5

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

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W.P.(MD)No.5461 of 2026

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respondents herein to cancel the property tax receipt No. 125/003/900176 stands in the name of fourth respondent name and transfer to petitioner's name based on petitioner's representation dated 25.10.2025 and 02.02.2026 within a stipulated period as prescribed by this Court.

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For Petitioner : Mr.S.Balaji

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For Respondents 1 & 2 : Mr.G.Kaleeswaran

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O R D E R

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This Writ Petition has been filed seeking to direct the respondents 1 to 3 herein to cancel the property tax receipt No. 125/003/900176 stands in the name of fourth respondent and transfer to petitioner's name based on petitioner's representations dated 25.10.2025 and 02.02.2026 within a stipulated period as prescribed by this Court.

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2 . By consent, this Writ Petition is taken up for final disposal at the admission stage itself.

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3 . Since no adverse orders are passed against the fourth respondent, notice to the fourth respondent is dispensed with.

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2/5

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

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W.P.(MD)No.5461 of 2026

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4 . The learned Counsel for the petitioner would submit that the petitioner has already made representations to the respondents 1 to 3 on 25.10.2025 and 02.02.2026, regarding the aforesaid prayer. Since the said representations are pending consideration, the petitioner has come up with the present Writ Petition.

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5 . Learned Counsel appearing for the respondents 1 & 2 would submit that the representations of the petitioner would be considered by the respondents 1 to 3 in accordance with law, within a time frame to be fixed by this Court.

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6 . Accordingly, this Writ Petition is disposed of, by directing the second respondent to consider the petitioner's representations dated 25.10.2025 and 02.02.2026 and pass orders after giving due notice to the petitioner as well as fourth respondent, within a period of four [4] weeks from the date of receipt of a copy of this order. There shall be no order as to costs.

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27.02.2026

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Index: Yes/No Internet: Yes/No Neutral Citation: Yes/No MR

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3/5

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

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W.P.(MD)No.5461 of 2026

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