WP No. 31584 of 2026 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.08.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31584 of 2026 and W.M.P. No.34710 of 2026 Ashok Enterprises, Represented by its Partner Mr Ashok Guruswamy 85/10, Srirangam Avenue Pantheon Road, Egmore Chennai 600 008. ..Petitioner Vs The Assistant Commissioner Ambattur Industrial Estate Assessment Circle Integrated Commercial Taxes Building, 3rd Room No 327 Nandanam, Chennai 600 035 ..Respondent Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records culminating Order reference No. ZD331225402750W dated 26.12.2025 passed by the respondent and quash the same as per se illegal. For Petitioner: Mr.S.Ravichandran For Respondent: Ms.G.Dhana Madhri, Special Government Pleader (Tax) ORDER An order dated 26.12.2025 is assailed primarily on the ground that the petitioner was not provided a reasonable opportunity to submit the supporting documents. https://www.mhc.tn.gov.in/judis WP No. 31584 of 2026 __________ Page2 of 3 2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondent. 3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 50% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to the remittance of 50% 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, fresh order shall be issued within three months from the date of remittance of 50% 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. 19.08.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Assistant Commissioner Ambattur Industrial Estate Assessment Circle Integrated Commercial Taxes Building, 3rd Room No 327 Nandanam, Chennai 600 035. https://www.mhc.tn.gov.in/judis WP No. 31584 of 2026 __________ Page3 of 3 SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 31584 of 2026 19.08.2026 https://www.mhc.tn.gov.in/judis