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P.Shanmugam v. The Director

Madras HC27 Feb 2026WP(MD)/5614/2026

Case brief

AI extract

What is this about?

Property tax enhancement working sheet 08.12.2025; Madurai Corporation; reassessment of property tax; D Zone classification; circular Na.Ka.No. M.V. 1/39580/2007 dated 28.06.2012; representation dated 04.01.2026; assessment no. 115/087/906826; Writ of Certiorarified Mandamus; Article 226; direction to consider representation within six weeks; no opinion on merits; no costs; Krishnan Ramasamy J.; Madurai Bench of Madras High Court; W.P.(MD)No.5614 of 2026.

What did the court decide?

Direction to the 2nd respondent (The Commissioner, Madurai Corporation) to consider the petitioner's representation dated 04.01.2026 for reassessment of the property tax and pass appropriate orders on merits and in accordance with law within six weeks of receipt of a copy of the order; no order as to costs. ¶30

P.Shanmugam Vs The Director — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the property tax enhancement working sheet dated 08.12.2025 (assessment no. 115/087/906826) is illegal and should be quashed, and whether the petitioner's property should be reassessed by classifying it under D Zone in the light of the circular Na.Ka.No. M.V. 1/39580/2007 dated 28.06.2012 and the petitioner's representation dated 04.01.2026.

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Court's answer

Without expressing any opinion on the merits of the matter, this writ petition is disposed of with a direction to the 2nd respondent to consider the petitioner's representation for reassessment of the tax and pass appropriate orders on merits and in accordance with law.

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Ratio / Principle

Appropriate orders are to be passed within a period of six weeks from the date of receipt of a copy of this order; there shall be no order as to costs.

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Detailed headnote1 paragraphs

Madurai Bench of Madras High Court, Krishnan Ramasamy, J., 27.02.2026 — W.P.(MD)No.5614 of 2026: P.Shanmugam challenged the property tax enhancement working sheet dated 08.12.2025 issued by the Commissioner, Madurai Corporation for assessment no. 115/087/906826 (C282/14, Chinna Anupanadi, Mela Anupanadi, Housing Board Co., Madurai), seeking its quashing and reassessment of the property tax under D Zone classification per the Corporation's circular Na.Ka.No. M.V. 1/39580/2007 dated 28.06.2012 and the petitioner's representation dated 04.01.2026. Since no action had been taken on that representation, and the learned Additional Government Pleader undertook that it would be considered within a considerable period, the Court, without expressing any opinion on the merits, disposed of the writ petition with a direction to the 2nd respondent to consider the representation for reassessment of the tax and pass appropriate orders on merits and in accordance with law within six weeks of receipt of a copy of the order. No order as to costs.

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W.P.(MD)No.5614 of 2026

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BEFORE THE MADURAI BENCH 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.5614 of 2026 and WMP(MD) Nos.4682 and 4684 of 2026

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P.Shanmugam ... Petitioner

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1. The Director,

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Municipality Administration and Water Supply Department, Mrc Nagar, Santhome Road, Raja Annamalaipuram, Chennai 600 028.

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The Commissioner, Madurai Corporation, Madurai 625 002.

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The Assistant Commissioner, Madurai Corporation Zone 4, Cmr Road, Madurai 625 009.. ... Respondents

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PRAYER :- Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus calling for the records relating to the impugned property Tax enhancement working sheet dated 08.12.2025 issued by the 2nd Respondent concerning the property assessment number 115/087/906826 in respect of Petitioners property situated at C282/14, Chinna Anupanadi,

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

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W.P.(MD)No.5614 of 2026

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Mela Anupanadi, Housing Board Co, Madurai and quash the same as illegal and consequently direct the Respondents to reassess the property tax for Petitioners property by classifying it under D Zone in the light of the circular passed by the 2nd Respondent in Na.Ka.No. M.V. 1/39580/2007 dated 28.06.2012 and petitioner's representation dated 04.01.2026 within a time stipulated by this Court.

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For Petitioner :Mr.R.Alagumani

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For Respondents :Mr.S.Shanmugavelu Additional Government Pleader

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O R D E R

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This writ petition has been filed challenging the order of the 2^nd respondent dated 08.12.2025 and to direct the respondents to reassess the property tax for Petitioners property by classifying it under D Zone in the light of the circular passed by the 2^nd respondent in Na.Ka.No. M.V. 1/39580/2007 dated 28.06.2012 and petitioner's representation dated 04.01.2026.

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Heard the learned counsel for the petitioner and learned Additional Government Pleader appearing for the respondents.

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The petitioner submitted representation to the 2^nd respondent for reassessment of the property tax. However, the 2^nd respondent has passed

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

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W.P.(MD)No.5614 of 2026

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the impugned enhancement working sheet. Since no action has been taken on the said representation, the petitioner is before this Court with this writ petition.

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Learned Additional Government Pleader for the respondents 1 and 2, would submit that within a considerable period, the representation would be considered.

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In view of the above submissions, without expressing any opinion on the merits of the matter, this writ petition is disposed of with a direction to the 2^nd respondent to consider the petitioner's representation for reassessment of the tax and pass appropriate orders on merits and in

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accordance with law within a period of six 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 NCC :Yes/No Index :Yes/No RR

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

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W.P.(MD)No.5614 of 2026

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KRISHNAN RAMASAMY, J.