Pon Vasuki Ram v. The Principal Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 16-12-2025

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN Pon Vasuki Ram, (PAN. No. AYJPP6318P), S/o. Ponnusamy, No. 73/9, Pookollai Road, Mannargudi - 614 001.

..Petitioner(s) Vs

1. The Principal Chief Commissioner Of Income Tax, Tamilnadu And Puducherry Region, No. 121., Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

2. The Principal Commissioner Of Income Tax, Central Circle 2, No. 46, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

3. The Deputy Commissioner Of Income Tax, Central Circle, 2(4), No. 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

4. The Assistant Commissioner Of Income Tax, Central Circle 2(4), No. 46, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

5. The Assistant Commissioner Of Income Tax, Circle 1, Thanjavur, Nanjikottai Road, Thanjavur.

..Respondent(s)

PRAYER - This Writ Petition is filed under Article 226 of the Constitution of India, seeking a Writ of Mandamus, directing the Respondents to refund the cash Rs. 10,19,160/- seized on 05.05.2016 of along with 1.5% interest at once. For Petitioner(s):

Mr.A.Chandrasekaran, for Mr.K.Soundara Rajan For Respondent(s):

Mr. A.N.R.Jayaprathap Junior Standing Counsel

O R D E R

Learned counsel for the Petitioner submits that the Writ Petition has become partly infructuous in as much as the department has already refunded the amount. However, submits that the interest has not been paid for the belated refund.

2.It is open for the Petitioner to recover the interest in the manner known to law.

3.Therefore, this Writ Petition is closed with the above liberty to recover interest in the manner known to law on the amount which was belatedly refunded to the Petitioner. No costs.

16-12-2025 GSA

To

1. The Principal Commissioner Of Income Tax, Tamilnadu And Puducherry Region, No. 121., Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

2. The Principal Commissioner Of Income Tax, Central Circle 2, No. 46, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

3. The Deputy Commissioner Of Income Tax, Central Circle, 2(4), No. 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

4. The Assistant Commissioner Of Income Tax, Central Circle 2(4), No. 46, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

5. The Assistant Commissioner Of Income Tax, Circle 1, Thanjavur, Nanjikottai Road, Thanjavur.

C.SARAVANAN, J.

GSA 16-12-2025