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Madras High Court
M.Sudha vs The Government Of Tamil Nadu on 19 January, 2026
Author: G.Jayachandran
Bench: G.Jayachandran
W.A.(MD) No.28 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 19.01.2026
CORAM:
THE HONOURABLE DR.JUSTICE G.JAYACHANDRAN
and
THE HONOURABLE MR.JUSTICE K.K.RAMAKRISHNAN
W.A.(MD) No.28 of 2026
and
C.M.P.(MD) No.399 of 2026
M.Sudha ... Appellant
-vs-
1.The Government of Tamil Nadu
rep.by its Principal Secretary
Municipal Administration and
Water Supply Department
Fort St.George, Chennai-600 009
2.The Director of Town Panchayat
Directorate of Town Panchayat
7th & 8th Floor
Urban Administrative Office Campus
Chennai-600 028
3.The Assistant Director of
Town Panchayat
Jawahar Nagar
NGO “B” Colony
Palayamkottai
Tirunelveli District
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W.A.(MD) No.28 of 2026
4.The Executive Officer
Alangulam Special Grade
Town Panchayat
Alangulam, Tenkasi District
5.Subash Chandra Bose ... Respondents
Writ Appeal filed under Clause 15 of Letters Patent to set aside the
order, dated 18.12.2025, passed in W.P.(MD) No.30337 of 2025, on the file of
this Court.
For Appellant : Mr.A.Arul Jenifer
For Respondents : Mr.S.R.A.Ramachandran
Additional Government Pleader for R1 to R4
JUDGMENT
[Judgment of the Court was made by DR.G.JAYACHANDRAN, J.]
The appellant herein is one of the Ward Members and also the
Chairman of Alangulam Special Grade Town Panchayat. Proceedings were
issued against her under Section 32 of the Tamil Nadu Urban Local Bodies
Act, 1998 (hereinafter, referred to as “the Act”) for non-payment of tax and she
was disqualified vide proceedings of the Executive Officer / Commissioner of
Alangulam Special Grade Town Panchayat, dated 17.10.2025.
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2. Challenging the said proceedings, the appellant herein filed a
writ petition in W.P.(MD) No.30337 of 2025 stating that the order passed by
the Executive Officer under Sections 32(1)(j) and Section 35 of the Act is bad
in law and contrary to the statute. Considering the submissions made by the
learned counsels appearing on either side, the learned Single Judge, by the
impugned order, has held that the order of the Executive Officer cannot be
challenged by way of a writ petition, since it is only an intimation to the writ
petitioner and it is not an order of disqualification. It is for the writ petitioner
to approach the competent District Court seeking declaration that she has not
been disqualified. In other words, the learned Single Judge, taking note of the
provisions of Sections 32(1)(j) and Section 35 of the Act, had disposed of the
writ petition by granting liberty to the writ petitioner to approach the
competent District Court to work out her remedy. It has also been clarified
that the the order of the Executive Officer is only an intimation about her
disqualification. Challenging the order passed by the learned Single Judge,
the writ petitioner is before this Court by way of this writ appeal.
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3. Section 35 of the Act reads as under:
“35. Decision on question of
disqualification of councillor or Chairperson.—
(1) Whenever it is alleged that any person who has
been elected as a councillor or Chairperson is
disqualified under Section 12, or Section 31, or
Section 32 and such person does not admit the
allegation or whenever any councillor or Chairperson
is himself in doubt whether or not he has become so
disqualified for office, such councillor or Chairperson
or any other councillor may and the Commissioner, at
the request of the council or Chairperson or a direction
from the Government or the Tamil Nadu State Election
Commission, shall apply to the Principal District Judge
of the District in which the municipality is situated.
(2) The said Principal District Judge after making
such inquiry as he deems necessary shall determine
whether or not such person is disqualified under
Section 12, Section 31 or Section 32.
(3) Pending the decision under sub-section (2),
the councillor or Chairperson shall be entitled to act
as if he was not disqualified.
...
...”
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4. The fifth respondent, who is also one of the Ward Members,
brought the issue of non-payment of tax by the appellant to the Tamil Nadu
Urban Local Bodies Ombudsmen by way of a complaint and the said
complaint was enquired by the Tamil Nadu Urban Local Bodies Ombudsmen
and proceedings dated 17.10.2023 came to be issued with a finding that the
appellant herein had not paid the tax, despite the demand notices and
therefore, the Ombudsmen forwarded a report to the Director of Town
Panchayats to take necessary action against the appellant. As a consequence
thereof, the Executive Officer has issued the proceedings dated 17.10.2025.
The said proceedings came to be issued pursuant to the directions issued by
this Court vide order dated 15.10.2024 in W.P.(MD) No.23970 of 2024 filed by
the fifth respondent herein seeking a writ of mandamus directing the
authorities concerned to consider the recommendation of the Ombudsmen to
take action against the defaulted councillors. In such circumstances, we do
not find any error in the direction issued by the learned Single Judge
delegating the appellant herein to work out her remedy before the competent
District Court.
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5. Accordingly, this writ appeal is dismissed. No costs.
Consequently, connected miscellaneous petition is closed.
[G.J., J.] [K.K.R.K., J.]
19.01.2026
NCC : Yes / No
Index : Yes / No
Internet : Yes / No
krk
To:
1.The Principal Secretary,
Municipal Administration and
Water Supply Department,
Government of Tamil Nadu,
Fort St.George, Chennai-600 009.
2.The Director of Town Panchayat,
Directorate of Town Panchayat,
7th & 8th Floor,
Urban Administrative Office Campus,
Chennai-600 028.
3.The Assistant Director of
Town Panchayat,
Jawahar Nagar,
NGO “B” Colony,
Palayamkottai,
Tirunelveli District.
4.The Executive Officer,
Alangulam Special Grade
Town Panchayat,
Alangulam, Tenkasi District.
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DR.G.JAYACHANDRAN, J.
AND
K.K.RAMAKRISHNAN, J.
krk
and
19.01.2026
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