A. S. Narayanasamy Vs Commissioner (Madras High Court)
In the case A.S. Narayanasamy Vs Commissioner, the Madras High Court examined a property tax demand issued by the municipal authorities. The petitioner challenged the demand of ₹1,69,376, arguing that it violated Tamil Nadu Government Order G.O.M.S.No.194, dated March 30, 2022. As per the order, the property tax for commercial properties could only be doubled using an “increasing factor-2.” However, the demand applied a factor of 4, inflating the payable tax significantly. Additionally, the petitioner contended that the order was issued without prior notice or an opportunity for personal hearing, thereby violating principles of natural justice.
The Court reviewed the submissions and found merit in the petitioner’s arguments. It observed that the demand notice failed to align with the government’s prescribed method of calculation and was issued in contravention of legal procedures. Acknowledging the petitioner’s willingness to pay the revised amount of ₹87,788 based on the correct factor, the Court set aside the impugned order. The matter was remanded to the authorities for reconsideration, with directions to pass a fresh order within eight weeks. Until then, the petitioner is permitted to pay the recalculated tax amount, including any arrears. The writ petition was disposed of without costs.
