Saminathan .v v. The Commissioner
Case brief
What is this about?
W.P.(MD)No.8315 of 2024, Madras High Court (Madurai Bench), decided 17.02.2026 by Krishnan Ramasamy, J. Keywords: lock and seal power of Municipality; property tax arrears recovery; distraint and sale; Section 116-A Tamil Nadu Urban Local Bodies Act, 1998; tenant versus owner liability for property tax; Writ of Mandamus; Article 226 Constitution of India; proviso to Section 60 Code of Civil Procedure 1908 (exempt movable property from distraint); Sivagangai Municipality; Special Government Pleader K. Balasubramani; counsel R. Murali / B. Ponnu Pandi for petitioner; owner M.Athimoolam ex parte; admission deposit Rs.1,00,000/- adjusted against arrears; petition disposed of, no costs; connected petition W.M.P.(MD).No.7525 of 2024 closed. Core holding: no express provision under the TN Urban Local Bodies Act permits lock-and-seal of premises for tax recovery; recovery must follow the Section 116-A procedure.