WP No. 20989 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 20989 of 2026 & WMP No.22688 of 2026 M/S.Vijayakumar Arunkumar Rep. by its Proprietor MR.V.Arunkumar, 10/5, Old No.29A AND B, KNK Road, Thousand Lights, chennai - 600006. ..Petitioner(s) Vs State Tax Officer Nungambakkam Assessment Circle, No.88, mayor ramanathan salai, chetpet, chennai - 600031. ..Respondent(s) Prayer: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of writ of certiorari calling for the records relating to the Impugned Order bearing Ref. No. ZD331225202418S dated 13.12.2025, passed by the Respondent to quash the same and pass such further or other orders as this Honble Court may deem fit and proper and thus render justice. For Petitioner(s): Ms.M.Aishwariya For Respondent(s): Mr.R.Sethu Prabakaran, Govt. Counsel (T) ORDER An order dated 13.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 20989 of 2026 __________ Page2 of 4 2. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand. An endorsement to that effect is made on the bundle. 4. Subject to the condition that the petitioner remits 25% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re- consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand. 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 11-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAL https://www.mhc.tn.gov.in/judis WP No. 20989 of 2026 __________ Page3 of 4 To State Tax Officer Nungambakkam Assessment Circle, No.88, Mayor Ramanathan Salai, Chetpet, Chennai - 600031. https://www.mhc.tn.gov.in/judis WP No. 20989 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAL WP No. 20989 of 2026 & WMP No.22688 of 2026 11-06-2026 https://www.mhc.tn.gov.in/judis