WP No. 20824 of 2026 __________ Page1 of 4 N THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-05-2026 CORAM THE HON'BLE MR JUSTICE G. R. SWAMINATHAN WP No. 20824 of 2026 AND WMP Nos. 22464 and 22465 of 2026 Madhu Venkidu, Proprietor of Tvl.M.Venkidu Contractor, 10/99, Mottur, M.Pallipati, Mettur, Salem -636458. ..Petitioner Vs Assistant Commissioner Mettur Assessment Circle, Kalaivani Shankar Thirumana Mahal, 6/1-182, Sakthi Nagar, Ramanagar, Mettur Dam - 636403. ..Respondent Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorarified Mandamus, to call for the records on the file of the Respondent leading to the issuance of Impugned Order passed by the Respondent Dated 14.04.2025 vide Ref No. ZD330425105084W/2023-2024 and quash the same, and consequently direct the Respondent to pass a fresh speaking order in accordance wit law. For Petitioner : Mr.Sathyanarayana A.G For Respondent : Ms.Amrita Poongodi Dinakaran Government Counsel https://www.mhc.tn.gov.in/judis WP No. 20824 of 2026 __________ Page2 of 4 ORDER Heard both sides. 2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 14.04.2025. Appeal period has already expired. The petitioner is permitted to file an appeal within a period of thirty days from the date of receipt of a copy of this order. The same shall be entertained without reference to limitation. Of course, the petitioner has to pay 50% of the disputed tax amount as predeposit. Upon the petitioner remitting 50% of the predeposit amount and filing appeal within the stipulated time, the attachment made in the petitioner's bank account shall stand lifted. If the petitioner fails to remit the predeposit amount and / or file an appeal within thirty days as mentioned above, the benefit of this order shall stand recalled automatically. 3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed. 29-05-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No gpa/mp https://www.mhc.tn.gov.in/judis WP No. 20824 of 2026 __________ Page3 of 4 To Assistant Commissioner Mettur Assessment Circle, Kalaivani Shankar Thirumana Mahal, 6/1-182, Sakthi Nagar, Ramanagar, Mettur Dam - 636403. https://www.mhc.tn.gov.in/judis WP No. 20824 of 2026 __________ Page4 of 4 G.R.SWAMINATHAN J. gpa/mp WP No. 20824 of 2026 and WMP Nos. 22464 and 22465 of 2026 29-05-2026 https://www.mhc.tn.gov.in/judis