WP No. 24971 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24971 of 2026 and WMP.Nos.27226 & 27228 of 2026 Vinayaga Gents Hostel Represented by its Proprietor Mr.Murugan, No.29, Avvai Nagar, Choolaimedu, Chennai - 600094. ..Petitioner Vs The State Tax Officer (Formerly known as commercial tax officer), MMDA Colony Assessment Circle, No.88, 2nd Floor, Egmore taluk office, Mayor Ramanathan salai, Spur tank road, Chetpet, Chennai - 600031. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the Respondent pursuant to the impugned order in Reference Number: ZD 331225 437 131X/2021-22 dated 30.12.2025 and quash the same as arbitrary, illegal. For Petitioner: Ms. V.Vijayalakshmi For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 30.12.2025 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. 24971 of 2026 __________ Page2 of 4 2. Ms. G. Dhana Madhri, 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 as a condition for remand. 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 petitions are closed. There shall be no order as to costs. 10-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 24971 of 2026 __________ Page3 of 4 To The State Tax Officer (Formerly known as commercial tax officer), MMDA Colony Assessment Circle, No.88, 2nd Floor, Egmore taluk office, Mayor Ramanathan salai, Spur tank road, Chetpet, Chennai - 600031. https://www.mhc.tn.gov.in/judis WP No. 24971 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24971 of 2026 and WMP.Nos.27226 & 27228 of 2026 10-07-2026 https://www.mhc.tn.gov.in/judis