WP No. 22529 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22529 of 2026 and W.M.P.Nos.24451 & 24452 of 2026 Sivapprakasam Rep. by its Proprietor M.Sivapprakasam, 15, Sivaprakash Nagar, Ammani Kondalampatti, Salem-636 010. ..Petitioner(s) Vs The Assistant Commissioner Kondalampatty, Salem-I, Salem, Tamilnadu. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records in relation to the impugned order along with DRC 07 both bearing Reference No.ZD330125275724F dated 29.01.2025 issued by the respondent herein invoking section 73 of the Act and to quash the same as arbitrary, without jurisdiction and void and direct the respondent not to take any coercive action. For Petitioner(s): Ms.S.Uma Maheswari __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 22529 of 2026 For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ************ ORDER An order dated 29.01.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired. 4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. 5. Subject to the condition that the petitioner remits 25% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 22529 of 2026 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. 6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 24-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner Kondalampatty, Salem-I, Salem, Tamilnadu. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 22529 of 2026 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 22529 of 2026 and W.M.P.Nos.24451 & 24452 of 2026 24-06-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis

WP No. 22529 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22529 of 2026 and W.M.P.Nos.24451 & 24452 of 2026 Sivapprakasam Rep. by its Proprietor M.Sivapprakasam, 15, Sivaprakash Nagar, Ammani Kondalampatti, Salem-636 010. ..Petitioner(s) Vs The Assistant Commissioner Kondalampatty, Salem-I, Salem, Tamilnadu. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records in relation to the impugned order along with DRC 07 both bearing Reference No.ZD330125275724F dated 29.01.2025 issued by the respondent herein invoking section 73 of the Act and to quash the same as arbitrary, without jurisdiction and void and direct the respondent not to take any coercive action. For Petitioner(s): Ms.S.Uma Maheswari __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 22529 of 2026 For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ************ ORDER An order dated 29.01.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired. 4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. 5. Subject to the condition that the petitioner remits 25% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 22529 of 2026 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. 6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 24-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner Kondalampatty, Salem-I, Salem, Tamilnadu. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 22529 of 2026 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 22529 of 2026 and W.M.P.Nos.24451 & 24452 of 2026 24-06-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis