Madras High CourtWP/9585/2026disposed of

C Sowmya Raga v. The Tax Recovery Officer 3

2026-03-16Honourable Mr Justice C. Saravanan4 pages

C.SARAVANAN, J.

This case was listed today under the caption 'for reporting compliance' at the instance of the learned counsel for the petitioner.

2. The learned counsel for the petitioner has produced a copy of the Letter dated 27.03.2026 issued by the Tax Recovery Officer-3, Chennai, 1st Respondent herein, which was signed by one Vadivelu Gnanamurugalaxmi.

3. Pursuant to the order passed by this Court on 16.03.2026, the Tax Recovery Officer-3/1st Respondent issued the following communications dated 27.03.2026, despite the said officer being present in Court, when the aforesaid order was passed.

"Sub: Income Tax Dept--TRO-3-furnishing of reply to Smt. C. Sowmya Raga on the request of handing over possession of property-Reg Ref: Your Letter dated 18.03.2026.

With reference to your request for handing over the possession of the property, you are hereby informed that appropriate action will be taken as per law on receipt of the authenticated copy of order of the Hon'ble High Court, subject to contemplation of further legal recourse by the Department, if any. 1/4

4. The conduct of the 1st respondent is contumacious and warrants strictures against the said officer. The officer was orally warned on 16.03.2026. Despite the same, she has issued the aforesaid communication.

5. The 12th respondent, the successful bidder, was also asked to keep away from the property, implying that access to the property by the petitioner should not be hindered, pending orders by the Civil Court, presently on the file of the Principal District and Sessions Court, Kancheepuram in O.S.No.42/2026. The respondents, who are the defendants therein, cannot scuttle the proceeding by taking time, and take possession of the property.

6. The 12th respondent is directed to remove the obstruction put up by them.

7. It is made clear that this temporary measure is without prejudice to the orders to be passed in the Civil Suit filed by the petitioner.

8. The 1st respondent, represented by the Tax Recovery Officer-3, Chennai, and the 12th respondent shall remove the obstruction and ensure its immediate removal pending further orders of the Civil Court. 2/4

9. It is also made clear that the Civil Court shall pass appropriate orders on any application filed under Order 39 of the CPC, uninfluenced by any observations made in this order.

27.04.2026 raja Note: Issue order copy on 29.04.2026 3/4

C.SARAVANAN, J.

raja 27.04.2026 4/4