W.P(MD)No.18922 of 2026 iBEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 07.07.2026 CORAM THE HONOURABLE MR.JUSTICE M.DHANDAPANI W.P(MD)No.18922 of 2026 Kumarasamy ... Petitioner Vs 1.The Commissioner, Madurai Municipal Corporation, Anna Maaligai, Madurai District. 2.The Assistant Commissioner, Madurai Municipal Corporation, Anna Maaligai, Madurai District. 3.P.Narayanasamy 4.N.Gangadevi ... Respondents PRAYER: Writ Petition filed under Article 226 of Constitution of India, to issue a Writ of Mandamus, forbearing the respondent Nos.1 and 2 from locking and sealing the premises bearing Door No.9, T.P.K. Road, Madurai South, Madurai District in Survey No.144/1, wherein the petitioner is carrying on business as Manager of Jeevan Honda, except in accordance with law and the procedure contemplated under Section 116-A of the Tamil Nadu Urban Local Bodies Act, 1998 and other applicable statutory provisions. 1/6 https://www.mhc.tn.gov.in/judis W.P(MD)No.18922 of 2026 For Petitioner : Mr.R.Riyas Ahamed For R-1 & R-2 : Mr.K.K.Kannan, Standing Counsel ORDER This Writ Petition has been filed forbearing the respondent Nos.1 and 2 from locking and sealing the premises bearing Door No.9, T.P.K. Road, Madurai South, Madurai District in Survey No.144/1, wherein the petitioner is carrying on business as Manager of Jeevan Honda, except in accordance with law and the procedure contemplated under Section 116-A of the Tamil Nadu Urban Local Bodies Act, 1998 and other applicable statutory provisions. 2. Heard Mr. R.Riyas Ahamed, learned counsel appearing for the petitioner, and Mr.K.K.Kannan, learned Standing Counsel takes notice for respondent Nos.1 and 2. 3. Since no adverse order is going to be passed against the respondent Nos. 3 and 4, notice to them is dispensed with. 4. The learned counsel appearing for the petitioner submitted that the petitioner is a tenant under respondent Nos.3 and 4. According to him, 2/6 https://www.mhc.tn.gov.in/judis W.P(MD)No.18922 of 2026 respondent Nos.3 and 4 have failed to pay the property tax due in respect of the premises. Consequently, the official respondents have initiated steps to lock and seal the premises. Aggrieved by the same, the present Writ Petition has been filed. 5. The learned counsel for the petitioner further submitted that the petitioner is only a tenant under a valid tenancy agreement entered into with respondent Nos.3 and 4 and has no liability to pay the property tax or other statutory dues, which are payable only by the owners of the property. It was contended that, instead of recovering the tax arrears from respondent Nos.3 and 4 in the manner known to law, the official respondents have sought to lock and seal the premises, thereby affecting the petitioner's business. Therefore, he prayed for appropriate relief. 6. Per contra, the learned Standing Counsel appearing for respondent Nos.1 and 2 submitted that the petitioner and respondent Nos.3 and 4 are acting in collusion. However, despite enjoying the benefits of the property, respondent Nos.3 and 4 have deliberately failed to pay the property tax. It was further submitted that property tax arrears have remained unpaid from the year 2013 3/6 https://www.mhc.tn.gov.in/judis W.P(MD)No.18922 of 2026 onwards and the outstanding amount has exceeded Rs.53,00,000/-. Therefore, the official respondents are justified in initiating proceedings under the provisions of the Tamil Nadu Urban Local Bodies Act, 1998, including the action of locking and sealing the premises. Hence, the petitioner is not entitled to the relief sought for. 7. In view of the above, no procedural illegality, violation of principles of natural justice, mala fides, or lack of jurisdiction has been established in the action initiated by the official respondents. Accordingly, since the impugned action is in accordance with the provisions of the Tamil Nadu Urban Local Bodies Act, 1998, and no legal infirmity has been made out warranting interference under Article 226 of the Constitution of India, the writ petition is liable to be dismissed. In view of the above, this Court finds no merit in the Writ Petition. 8. Accordingly, this Writ Petition stands dismissed. There shall be no order as to costs. 07.07.2026 NCC : Yes / No Index : Yes / No TSG 4/6 https://www.mhc.tn.gov.in/judis W.P(MD)No.18922 of 2026 To 1.The Commissioner, Madurai Municipal Corporation, Anna Maaligai, Madurai District. 2.The Assistant Commissioner, Madurai Municipal Corporation, Anna Maaligai, Madurai District. 5/6 https://www.mhc.tn.gov.in/judis W.P(MD)No.18922 of 2026 M.DHANDAPANI, J. TSG W.P(MD)No.18922 of 2026 07.07.2026 6/6 https://www.mhc.tn.gov.in/judis