W.P.No.23224 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 28.01.2026 CORAM THE HONOURABLE Ms. JUSTICE P.T. ASHA W.P.No. 23224 of 2025 & W.M.P.Nos. 26070 to 26074 of 2025 The India Cements Limited Represented by its Manager (Legal) S.Vijayarhagavan Having Corporate Office at "Coromandel Towers" No. 93, Santhome High Road, Karpagam Avenue, R.A.Puram, Chennai - 600 028. ...Petitioner Vs. 1. State of Tamil Nadu, rep. by its Secretary to Government Industries Department Fort St. George Chennai 600 009. 1/7 https://www.mhc.tn.gov.in/judis W.P.No.23224 of 2025 2. The Commissioner of Geology and Mining, Department of Geology and Mining, Government of Tamil Nadu, Guindy, Chennai - 600 032. 3. The District Collector Office of the District Collector, District Collectorate, Namakkal District, Namakkal. 4. The Assistant Director Department of Geology and Mining, Coltectorate, Namakkal. ...Respondents Prayer: Writ Petition is filed under Section 226 of the Constitution of India for issue of Writ of Certiorari, calling for the records of the 3rd respondent in the Impugned Demand Notice in Na.Ka.No.218/2010/Mineral - 2 dated 07.05.2025 and quash the same as being without jurisdiction, arbitrary, illegal and ultra vires the MMDR Act, 1957 and consequently forbear the respondents from levying, fixing or refixing of annual surface compensation with respect to the petitioner's mining leases pertaining to Government poromboke land granted G.O.No.110 Industries (MMD1) Department dated 20.11.2003 and pass such further order or orders as this Court. 2/7 https://www.mhc.tn.gov.in/judis W.P.No.23224 of 2025 For Petitioner : Mr. Rahul Balaji For Respondents : Mr. Stalin Abimanyu Additional Government Pleader. O R D E R This writ petition is filed for the following relief: “To call for the records of the 3rd respondent in the Impugned Demand Notice in Na.Ka.No.218/2010/Mineral - 2 dated 07.05.2025 and quash the same as being without jurisdiction, arbitrary, illegal and ultra vires the MMDR Act, 1957 and consequently forbear the respondents from levying, fixing or refixing of annual surface compensation with respect to the petitioner's mining leases pertaining to Government poromboke land granted G.O.No.110 Industries (MMD1) Department dated 20.11.2003” 2. The issue of computation of compensation has been considered by the Division Bench of this Court in a batch of writ appeals in WA.Nos.1228 of 2023 etc. batch dated 10.09.2025. After extracting the arguments, various provisions of the Mines and Minerals (Development and Regulation) Act and Mineral Concession Rules as also the various 3/7 https://www.mhc.tn.gov.in/judis W.P.No.23224 of 2025 Government Orders and Circular, the Division Bench ultimately held that the demand notices were arbitrary, unilateral and incorrect and had quashed the said demands. 3. The Division Bench has observed as follows: “73.The above notice is incorrect for so many reasons: (i) It seeks to raise a demand in respect of a period close to 17 years. Even if there were no limitation provided for raising of a demand, it is necessary that some reasonable time frame be adhered to when a demand is raised. This is a settled position of law which has been given a go-by in the present cases. (ii) The basis of the demand is guideline value of adjacent patta lands, which is contrary to the stipulation under Rules 72(2) and 72(3). (iii) The classification of the lands does not appear to have taken note of the requirements under Rule 72(2) and 72(3). (iv) The demand comes under the head ‘estimated amount from 01.04.1997 to 31.03.2014’. It baffles the Court as to how a statutory demand, which is what the notice purports to raise, can be raised on an estimated 4/7 https://www.mhc.tn.gov.in/judis W.P.No.23224 of 2025 basis. (v) No opportunity has been granted to the noticees calling for their response or for any particulars prior to the issuance of these demands. 74. The impugned demands, are also, for the above reasons, arbitrary, unilateral and incorrect in law, and we quash the same. Consequently, attachments, if any, will stand raised. 75. In light of the above detailed discussion, the Writ Appeals and the Writ Petitions are allowed. No costs. Connected Miscellaneous Petitions are closed.” 4. The facts and the dicta laid down in the above judgement would squarely apply to the facts of the present case. 5. Accordingly, this writ petition is allowed in line with the judgement passed in W.A.Nos.1228 of 2023 etc. batch dated 10.09.2025. Consequently, the connected miscellaneous petitions are closed. No costs. 28.01.2026 kan 5/7 https://www.mhc.tn.gov.in/judis W.P.No.23224 of 2025 To 1. State of Tamil Nadu, rep. by its Secretary to Government Industries Department Fort St. George Chennai 600 009. 2. The Commissioner of Geology and Mining, Department of Geology and Mining, Government of Tamil Nadu, Guindy, Chennai - 600 032. 3. The District Collector Office of the District Collector, District Collectorate, Namakkal District, Namakkal. 4. The Assistant Director Department of Geology and Mining, Coltectorate, Namakkal. 6/7 https://www.mhc.tn.gov.in/judis W.P.No.23224 of 2025 P.T. ASHA, J kan W.P.No.23224 of 2025 28.01.2026 7/7 https://www.mhc.tn.gov.in/judis