M.Murugesan v. The Commissioner And Secretary
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04-06-2026
CORAM
THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ and WMP Nos.9571 and 9572 of 2026 M.Murugesan S/o.Muthiah, Door No.9-7/5 East street, Shanmughamaniam street, Periyur Taluk, Madurai District.
..Petitioner(s) Vs
1. The Commissioner and secretary, Department of commercial Tax Appellate authority under Chit funds Act, Government of Tamilnadu, Secretariat, Chennai-600 009.
2. The Deputy Registrar of chits Salem West, District Registrar officer, Salem.
3. The Foreman, DNC Chits private Ltd, No.101H-Saradha college Main Road, Alagapuram, Salem-636 016.
..Respondent(s) PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, calling for the records of the 2nd respondent relating to the award dated 28.6.2023 passed in ARC No.116 of 2022 quash the same insofar as it relates to the petitioner and consequently remit the matter to the 2nd respondent for fresh adjudication after
affording the petitioner an opportunity of hearing. For Petitioner(s):
Mr. S.M.Sshriram Narayanan For Respondent(s):
Mr. J.V.Sakthi Balakrishnan Counsel for Government for R1 & R2 Ms. Renuka Shankar, For R3.
ORDER
The writ petition is filed praying for a Writ of Certiorarified Mandamus, calling for the records of the 2nd respondent relating to the award dated 28.6.2023 passed in ARC No.116 of 2022 quash the same insofar as it relates to the petitioner and consequently remit the matter to the 2nd respondent for fresh adjudication after affording the petitioner an opportunity of hearing.
2. Learned counsel appearing for the respondents would submit that petitioner has already filed an appeal and therefore this Writ Petition is not maintainable, inasmuch as it would effectively mean that parallel remedies are being pursued which is impermissible. This Court finds merit in the submission made by the learned counsel for the respondent.
3. Hence the Writ Petition stands dismissed. It is open to the petitioner to work out the remedies in the manner known to law. Consequently, the connected miscellaneous petitions are closed. There shall be no order as to costs.
04-06-2026 Index: Yes/No Speaking/Non-speaking order jv To
1. The Commissioner and secretary, Department of commercial Tax Appellate authority under Chit funds Act, Government of Tamilnadu, Secretariat, Chennai-600 009.
2. The Deputy Registrar of chits Salem West, District Registrar officer, Salem.
MOHAMMED SHAFFIQ, J.
jv 04-06-2026