[Cites 1, Cited by 0]
Madras High Court
D.Murugan vs The District Collector(Inspector Of on 19 January, 2026
WP No. 49233 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 19-01-2026
CORAM
THE HON'BLE MR.JUSTICE V. LAKSHMINARAYANAN
WP No. 49233 of 2025
D.Murugan
..Petitioner(s)
Vs
1. The District Collector(inspector Of
Panchayats), Dharmapuri District, Dharmapuri
2. The Block Development OfficerAkkamanahalli
Post, Dharmapuri Taluk And District
3. The President/executive
AuthorityAkkamanahalli Villagepanchayat,
Akkamanahalli Post, Dharmapuri Taluk And
District
4. BhuvaneshwaranS/o.Aathimulam, 3/107,
Krishnan Kottai, Erikodi, Akkamanahalli Post,
Dharmapuri Taluk And District Pincode-636
704
..Respondent(s)
Prayer: This petition has been filed under Article 226 of the Constitution of
India, directing the 2nd respondent to consider and dispose of petitioner appeal
dated 25.11.2024 preferred against the transfer of registry of property Tax
passed by the 3rd respondent vide order M.M.No.2 dated 8.10.2024 dehors the
procedure contemplated under Rule 22 of the Tamilnadu village
panchayat(Assessment and collection of Taxes)Rules 1969 and to dispose of the
same within a time frame
For Petitioner(s): Mr.K.Siva
For Respondent(s): Mr. M. Shajahan SGP-R1
Ms. R.L.Karthika, GA-R2 & R3
Mr.Arun Anbumani-R4
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WP No. 49233 of 2025
ORDER
Heard Mr.K.Siva for the petitioner and Ms.R.L.Karthika for the 1 st to 3rd
respondents and Mr.Arun Anbumani for the 4th respondent.
2.The grievance of the petitioner is that the 3 rd respondent has mutated the
tax assessment records in favour of the 4th respondent. According to the writ
petitioner, between the writ petitioner and the 4 th respondent, a Second Appeal
is pending in S.A. No 330 of 2023 on the file of this Court and hence, the order
of mutation requires to be recalled.
3.Between the writ petitioner and few others and the 4 th respondent, a suit
for declaration of title and for injunction had been presented in O.S.No. 161 of
2013 on the file of the learned District Munsif Court, Dharmapuri. The said suit
was decreed in favour of the writ petitioner on 20.09.2021 and an appeal
preferred by the defendants 3 to 6 was allowed by the learned Principal District
(Subordinate) Judge at Dharmapuri on 01.09.2022. The appeal had been
received as A.S. No. 23 of 2021 by that Court. On the strength of the decree of
the Trial Court and the Lower Appellate Court, the 4 th respondent has mutated
the tax assessment records in her favour.
4.The grievance of the petitioner as set forth above is that the 3 rd
respondent has acted on the basis of the 1 st Appellate Court judgment instead of
awaiting the judgment in the pending Second Appeal.
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5.The writ petition can be disposed by holding that the mutation of the
revenue records will be subject to the result of the pending Second Appeal.
6.It is needless to add here that the 4 th respondent cannot rely upon the
mutated revenue records in the pending proceedings as they have come into
being post litem motam.
7.The writ petition is disposed. No costs.
19-01-2026
Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No
Maya
To
1. The District Collector(inspector Of Panchayats),
Dharmapuri District, Dharmapuri.
2. The Block Development Officer
Akkamanahalli Post
Dharmapuri Taluk And District.
3. The President/executive Authority
Akkamanahalli Villagepanchayat
Akkamanahalli Post
Dharmapuri Taluk And District.
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V.LAKSHMINARAYANAN, J.
Maya
19-01-2026
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