WP No. 1892 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-02-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 1892 of 2026 1. Shanthi 2. Parthiban 3. Mohanapriya All are residing at, No.11, Pillaiyar Koil Street, Padikuppam, Koyambedu, Chennai 600 107. ..Petitioners Vs 1. The State of Tamil Nadu Represented by its secretary to Government, Revenue Department, Secretariat, Fort St Geoge, Chennai. 2. The Commissioner Urban Land Ceiling and Tax, Chepauk, Chennai 600 005. https://www.mhc.tn.gov.in/judis WP No. 1892 of 2026 __________ Page2 of 4 3. The Assistant Commissioner, Urban Land Tax, Poonamallee, Poonamallee, Chennai 600 056. 4. The Tahsildar, Ambattur Taluk, Chennai. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records pertaining to the impugned order bearing Mu.Mu. No.1549 / 2025 / C passed by the 3rd respondent and quash the same and direct the 3rd Respondent to accept the petitioners application dated 29.08.2025 and consequently direct the 4th respondent to Patta in favour of the petitioners within a time frame stipulated by this Hon’ble Court. For Petitioners: Mr. S. Ashwin Prashanth For Respondents: Mr.T.K.Saravanan, Addl. Govt. Pleader ORDER Asserting that the petitioners are the absolute owners of vacant land bearing plot no.22 in S.No.290/part ad measuring 2420 sq.ft. in Maduravoyal https://www.mhc.tn.gov.in/judis WP No. 1892 of 2026 __________ Page3 of 4 village, Ambattur taluk, the petitioners have filed this writ petition seeking benefit under the Innocent Buyers Scheme. 2. Learned counsel for the petitioners submits that the application under the Innocent Buyers Scheme was rejected on the erroneous ground that partition deed dated 02.03.2009 was executed after the cut off date. He relies upon the earlier order of this Court in S.Eswaran v. The State of Tamil Nadu and two others, W.P.No.47626 of 2025, dated 09.12.2025. 3. In the said order, G.O.Ms.No.63, Revenue and Disaster Management (ULC - I(2) Department, dated 27.01.2020 (G.O.Ms.No.63) was taken note of and it was concluded that the purchase by the petitioners’ predecessor-in- interest therein was prior to the cut off date. The petitioners herein are similarly placed inasmuch as sale deed dated 27.07.2001 was executed in favour of Mr.G.Mohan, the predecessor-in-interest of the petitioners, prior to the cut off date of 26.09.2008 as fixed in G.O.Ms.No.565. Therefore, the impugned order cannot be sustained and is set aside. Consequently, the matter is remanded for reconsideration by the third respondent. After providing a reasonable opportunity to the petitioners, a fresh order shall be issued within two months from the date of receipt of a copy of this order after taking note of G.O.Ms.No.63. https://www.mhc.tn.gov.in/judis WP No. 1892 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ 4. The writ petition stands disposed of on the above terms. There will be no order as to costs. 03-02-2026 Index : Yes/No Internet:Yes/No (2/2) Neutral Citation : Yes/No kj To 1.The State of Tamil Nadu Represented by its secretary to Government, Revenue Department, Secretariat, Fort St Geoge, Chennai. 2.The Commissioner Urban Land Ceiling and Tax, Chepauk, Chennai 600 005. 3.The Assistant Commissioner, Urban Land Tax, Poonamallee, Poonamallee, Chennai 600 056. 4.The Tahsildar, Ambattur Taluk, Chennai. WP No. 1892 of 2026 (2/2) https://www.mhc.tn.gov.in/judis