V.Durganathan v. The Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED :01.07.2021

CORAM

THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM W.P.No.33090 of 2018 V.Durganathan

...Petitioner

Vs

1. The Commissioner, Income Tax Department, Nungambakkam, Chennai - 600 034.

2. The District Collector, Vellore District, Vellore.

3. State by Superintendent of Police, Vellore District, Vellore.

4. K.M.Velumani ... Respondents PRAYER : Writ Petition filed Under Article 226 of the Constitution of India to issue of Writ of Mandamus, directing the 1st respondent herein to conduct enquiry based on the petitioners complaint dated 05.11.2018.

For Petitioner : Mr.R.Ramesh For Respondents : Mrs. Hema Muralikrishnan Senior Standing Counsel (Income Tax) for R1 Mr.V.Veluchamy Government Advocate for R2 & R3 Not ready in notice for R4

O R D E R

The relief sought for in the present writ petition is to direct the first respondent to conduct the enquiry based on the petitioner's complaint dated 05.11.2018.

2. The petitioner submitted a complaint against the 4th respondent before the Commissioner, Income Tax Department. The grievance of the petitioner is that the said complaint has not been looked into nor any action has been initiated. Thus the petitioner is constrained to move the present writ petition.

3. The learned Senior Standing Counsel appearing on behalf of the respondents made a submission that regarding the grievance of money lending, the petitioner cannot file a petition before the first respondent / Income Tax Department. However, with reference to tax provisions, if any materials are available with the petitioner, then he is at liberty to file an appropriate petition under the Scheme namely Income Tax Informants Reward Scheme, 2018 and in the event of filing an appropriate petition with the proof of documents or evidences, will be taken into account by the Competent Authority.

4. In view of the said submissions, the petitioner is at liberty to approach the Competent Authority in the manner known to law for redressal of his grievances, if any exist.

5. With this observation, the writ petition stands disposed of. No costs.

Sd/- Assistant Registrar(CCC) //True copy// Sub Assistant Registrar Pns To

1. The Commissioner, Income Tax Department, Nungambakkam, Chennai - 600 034.

2. The District Collector, Vellore District, Vellore.

3. The Superintendent of Police, Vellore District, Vellore.

+1cc to Mr.R.Ramesh, Advocate, S.R.No.30463

+1cc to Mrs. Hema Muralikrishnan, Advocate, S.R.No.30510 +1cc to the Government Pleader, High Court, Madras, S.R.No.30858 W.P.No.33090 of 2018 AK-II(CO) RLP(04/08/2021)