Sakthivel Munusamy v. The Special Director

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 15.04.2026 CORAM :

THE HONOURABLE MR. SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN Sakthivel Munusamy S/o. Munusamy No.5, Diwan Kandhappa Nagar Periyamuthaliyarchavady Booayarpalayam, Kottakuppam Vanur, Villupuram-605 104.

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Petitioner Vs.

1. The Special Director Directorate of Enforcement Shastri Bhawan, 3rd Floor, 3rd Block B Wing No.26, Haddows Road Chennai - 600006

2. The Deputy Director Directorate of Enforcement Department of Revenue Ministry of Finance, Chennai Zone Office-II No. 16, Greams Road, BSNL Building Tower-II 3rd floor,Thousand Lights West Chennai- 600 006.

3. The Registrar, Adjudicating Authority (PMLA) No. 26, 4th floor, Jeevan Deep Building, Parliament Street, New Delhi- 110001.

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Respondents

Prayer : Petition filed under Article 226 of the Constitution of India seeking a writ of Certiorari calling for the records of the 2nd respondent pertaining to provisional Assessment Order No. 09/2025 dated 01.11.2025 in File No. ECIR/CEZO-II/15/2025/2003 issued by the 2nd Respondent particularly attaching the Petitioners property admeasuring to an extent of 4050 Sq.ft compromising Survey No. 102/5, 102/5B(2), 24/3 situated at Viilupuram. For Petitioner :

Mr.K.S.Karthik Raja For Respondents :

Mr.N.Ramesh Special Public Prosecutor

ORDER

(Order of the Court was made by the Hon'ble Chief Justice) This petition has been filed under Article 226 of the Constitution of India challenging the provisional attachment order dated 01.11.2025.

2. Learned counsel for respondents submits that the initial attachment is only for a period of 180 days. He further submits that order has been reserved in the adjudication proceedings, in which, petitioner has participated and the order will be passed as expeditiously as possible.

3. In view of the aforesaid, we are not inclined to entertain this writ petition. Accordingly, the writ petition is dismissed. However, petitioner would be at liberty to avail remedy in accordance with law. There shall be no order as to costs. (SUSHRUT ARVIND DHARMADHIKARI,CJ) (G.ARUL MURUGAN,J) 15.04.2026 Index :

Yes/No Yes/No kpl To

1. The Special Director Directorate of Enforcement Shastri Bhawan, 3rd Floor, 3rd Block B Wing No.26, Haddows Road Chennai - 600006

2. The Deputy Director Directorate of Enforcement Department of Revenue Ministry of Finance, Chennai Zone Office-II No. 16, Greams Road, BSNL Building Tower-II 3rd floor,Thousand Lights West Chennai- 600 006.

3. The Registrar, Adjudicating Authority (PMLA) No. 26, 4th floor, Jeevan Deep Building, Parliament Street, New Delhi- 110001.

THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J.

(kpl) 15.04.2026