Madras HC Quashes Property Tax Order for Natural Justice Breach

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...