WP No. 8179 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 31-10-2025 CORAM THE HONOURABLE MR JUSTICE C. SARAVANAN WP No. 8179 of 2023 and W.M.P.Nos.8403 & 8404 of 2023 1. Subramani S/o.Munusamy, No.3, Fourth Street, Malanganandapuram, Zamin Pallvaram, Chennai-600 043. 2. S.Bakthavatchalam S/o.Subramani, No.3, Fourth Street, Malanganandapuram, Zamin Pallvaram, Chennai-600 043. Petitioner(s) Vs 1. The Commissioner of Municipal Administration, Chepauk, Chennai-600 005. 2.The Commissioner Tambaram Corporation, Having office at Municipal Complex, Rajaji Road, West Tambaram, Chennai-600 045. https://www.mhc.tn.gov.in/judis WP No. 8179 of 2023 Respondent(s) PRAYER Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, to call for the entire records which culminated in passing the impugned order bearing Na.Ka.No.656/2022/ A1 dated 07.12.2022 on the file of the second respondent, quash the same and consequently direct the second respondent to cancel the Tax Assessment Order in respect of Assessment No.8335 in the name of Late.Munusamy and to receive the property tax only from the second petitioner herein. For Petitioner(s): Mr.S.Prabhu For Respondent(s): Mr.M.S.Premkumar Government Advocate (For R1) Mr.P.Srinivas Standing Counsel (For R2) ORDER The present writ petition has been filed to quash the the impugned order bearing Na.Ka.No.656/2022/ A1 dated 07.12.2022 on the file of the second respondent and to direct the second respondent to cancel the Tax Assessment Order in respect of Assessment No.8335 in the name of Late.Munusamy and also to receive the property tax only from the second petitioner herein. https://www.mhc.tn.gov.in/judis WP No. 8179 of 2023 2. Heard the learned counsel for the petitioner and the learned Government Advocate for the first respondent and Mr.P.Srinivas, learned Standing Counsel for the 2 nd respondent. 3. The petitioners appear to be the legal heirs of late Munusamy, who died on 16.12.1987 at the age of 65 years. The first petitioner appears to be the son of the said Munusamy through his second wife, and the second petitioner is the son of the first petitioner. 4. There is an inter se dispute between the legal heirs of the said Munusamy through the first wife and the petitioners herein through the second wife. A suit is said to be pending in O.S. No. 32 of 2012 before the Additional District Judge, Chengalpattu. It is in this context that the impugned order has been passed. 5. The operative portion of the impugned order is reproduced below: https://www.mhc.tn.gov.in/judis WP No. 8179 of 2023 “nkw;fhdqk; tptu';fs; mog;gilapy; mry; tHf;F vz 32-2013. ,U jug;gpdu; ,ilapnya[k; jhth epYitapy; cs;sJ ,e;j Fwpg;gpl;l r';fjp ePjpkd;w jPu;g;ghizf;Fl;gl;lJ (Matter is sub Judice in court) vd;gjhy; khz;g[kpF Tljy; khtl;l mku;t[ ePjpkd;wk; tU';fhy';fspy; gpwg;gpf;Fk; jPu;g;ghiz kw;Wk; jPu;g;g[iu (Degree & Judgment) fspd; mog;gilapy; brhj;Jtup ePf;fk; bra;tJ Fwpj;J nkw;bfhs;sg;gLk; vd;gij ,jd; K:yk; bjuptpf;fg;gLfpwJ/” 6. The impugned order passed by the second respondent does not merit any interference at this stage, as there exists a dispute with respect to title and the partition suit is still pending. After a preliminary and final decree is passed determining the ownership of the property, the assessment can be suitably altered. https://www.mhc.tn.gov.in/judis WP No. 8179 of 2023 7. With the above liberty, the writ petition stands dismissed. However, there shall be no order as to costs. Consequently, connected miscellaneous petition is closed. 31-10-2025 kak Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No https://www.mhc.tn.gov.in/judis WP No. 8179 of 2023 To 1.The Commissioner of Municipal Administration, Chepauk, Chennai-600 005. 2.the Commissioner Tambaram Corporation, Having office at Municipal Complex, Rajaji Road, West Tambaram, Chennai-600 045. https://www.mhc.tn.gov.in/judis WP No. 8179 of 2023 C.SARAVANAN, J. kak WP No. 8179 of 2023 31-10-2025 https://www.mhc.tn.gov.in/judis