WP No. 12354 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-04-2025 CORAM THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY WP No. 12354 of 2025 R Jaffar Khan S/o. late Rahimudeen Khan, No.22/28, 6th Street Raja Mangalam Chennai 600 049 Petitioner(s) Vs 1. The Senior Accounts Officer Chennai Metro Water and Sewerage Board , No.3, vadivelu 2nd Cross Street, perambur, chennai- 011. 2.The Tahsildar Chennai Metro Water and Sewerage Board No3, Vadivelu 2nd Cross Street Perambur Chennai 600 011 Respondent(s) PRAYER:-Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, directing the Respondent to unseal the premises bearing Door No. 36, Ganesh Nagar, 200 feet Road, Kolathur, Chennai- 99. https://www.mhc.tn.gov.in/judis WP No. 12354 of 2025 For Petitioner(s): Mr.S.Udayakumar For Respondent(s): Mrs.V.Vijayalakshmi, Standing Counsel ORDER This writ petition has been filed by the petitioner seeking to direct the respondent to unseal the petitioner's premises bearing Door No. 36, Ganesh Nagar, 200 feet Road, Kolathur, Chennai- 99. 2.Mrs.V.Vijayalakshmi, learned Standing Counsel (Taxes), takes notice on behalf of the respondents. 3.By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 4.Learned counsel for the petitioner would submit that the petitioner, who is the owner of the premises had let out the same to one Sathish Kumar for rent. The tenant after vacating the premises had broke open the lock of the said premises and illegally running the car dealership business. The petitioner had lodged also complaints against the illegal occupant. While so, the Officials of Chennai Metro Water appears to have affixed notice on 24.12.2024 in the petitioner's premises calling upon the petitioner to pay Metor Water and Sewerage Tax, for which reply was given by the petitioner on 06.01.2025. https://www.mhc.tn.gov.in/judis WP No. 12354 of 2025 However, there was no response from the respondent for the reply submitted by the petitioner. While being so, again on 02.01.2025, second notice has been affixed in the petitioner's premises. As per the said notice, the Metro Water and Sewerage Tax payable by the petitioner is Rs.74,745/-. 5.He would further submit that the petitioner approached the Assistant Engineer to know the response for the notice dated 06.01.2025 and there the petitioner was informed by the officials that the petitioner is liable to pay the water and sewerage tax. Since the petitioner was not receiving any rent, he was reeling in financial crises. On 27.02.2025, the petitioner paid a sum of Rs.25,000/- towards part payment and the same was accepted by the respondent department and the petitioner was also made a request to pay the balance amount in another one month and the same was also accepted by the respondent department. However, on 07.03.2025, the entire premises was sealed. After accepting the part payment and the request made by the respondent to make the payment, the respondents have sealed the petitioner's premises, which is violation of principles of natural justice. Hence, the present petition has been filed. 6.Learned Standing counsel appearing for the respondents would submit that it is a statutory liability of the petitioner to make the payment of Water and Sewerage Tax since the payment was not made, the premises have been sealed by the respondent officials. https://www.mhc.tn.gov.in/judis WP No. 12354 of 2025 7.Heard the learned counsel for the petitioner as well as the learned Standing Counsel appearing for the respondents and perused the materials available on record. 8.Considering the submissions made by the learned counsel for the petitioner and the learned Standing Counsel appearing for the respondents, it is evident that the petitioner had remitted a sum of Rs.25,000/- towards the Metro Water and Sewerage Tax and due to financial crises, the petitioner could not remit the balance Metro Water and Sewerage Tax in time and hence he requested to grant some more time. Therefore, this Court is inclined to grant some time to make the payment. Accordingly, the petitioner is directed to make the balance payment towards Metro Water and Sewerage Tax on or before 25.04.2025. The respondents are directed to unseal the petitioner's premises within a day from the date of receipt of a copy of this order. If the petitioner failed to make the balance payment towards Metro Water and Sewerage Tax on or before 25.04.2025, the respondents are at liberty to seal the premises, once again. 9.With the above directions, this writ petition is disposed of. No costs. 07-04-2025 Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No rst https://www.mhc.tn.gov.in/judis WP No. 12354 of 2025 To 1.The Senior Accounts Officer Chennai Metro Water and Sewerage Board , No.3, vadivelu 2nd Cross Street, perambur, chennai- 011. 2.The Tahsildar Chennai Metro Water and Sewerage Board No3, Vadivelu 2nd Cross Street Perambur Chennai 600 011 https://www.mhc.tn.gov.in/judis WP No. 12354 of 2025 KRISHNAN RAMASAMY J. rst WP No. 12354 of 2025 07-04-2025 https://www.mhc.tn.gov.in/judis