The Joint Commissioner Of Income Tax v. P Malathi

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 01.04.2025

CORAM:

THE HONOURABLE MR.JUSTICE R.SUBRAMANIAN AND THE HONOURABLE MRS. JUSTICE L. VICTORIA GOWRI Rev.Aplc(MD).No.19 of 2025 W.M.P(MD).No. 3489 of 2025 The Joint Commissioner of Income Tax, Nagercoil Range and now Tirunelveli Range, Rahmath Nagar, Tirunelveli.

... Petitioner Vs.

1.P.Malathi 2.The State Level Scrutiny Committee ~ II, Rep. by its Chairman / Addl. Secretary to Government, Adi~ Dravidar and Tribal Welfare Department, Namakkal Kavingar Maaligai, 3rd Floor, Secretariat, Chennai - 9.

3.The District Collector, Kanyakumari District, at Nagercoil.

4.The Deputy Superintendent of Police, Vigilance Cell (SC and ST) , Kanyakumari District at Nagercoil.

5.The Revenue Divisional Officer, O/o. the Revenue Divisional Office, Padmanabhapuram, Kanyakumari District.

... Respondents 1/5

Prayer: Review Petition filed under Order 47, Rule 1 & 2 r/w. 114 C.P.C., against the order dated 21.08.2024 passed in W.P.(MD).No.7424 of 2021. For Review Applicant : Mr.J.Parekh Kumar For Respondents : Mr.S.P.Maharajan Special Government Pleader

O R D E R

(Order of the Court was made by R.SUBRAMANIAN, J.) The review is by an employer as against an order setting aside the order of the State Level Scrutiny Committee. The State Level Scrutiny Committee had held that the certificate issued to the 1st respondent to the effect that she belongs to "Hindu Mannaan", a Scheduled Tribe community in Kanyakumari District was subject matter of scrutiny. 2.The State Level Scrutiny Committee had after observing that "Mannaans" and "Vannaans" of Kanyakumari District are one and the same however, held that the certificate is not genuine on the ground that the respondent belongs to "Vannaan" and not "Mannaan" community. 2/5

3. The learned counsel would claim that "Vannaan" is classified as Scheduled Caste and not a Scheduled Tribe. However, "Hindu Mannaan" is a Scheduled Tribe community in Kanyakumari District therefore, we do not see reason to review the order passed. This Review Application is therefore, rejected. No costs. Consequently,connected miscellaneous petition is closed.

(R.S.M., J.) (L.V.G., J.) 01.04.2025 kkn Index: Yes / No Speaking order / Non-speaking order 3/5

To:

1.The Joint Commissioner of Income Tax, Nagercoil Range and now Tirunelveli Range, Rahmath Nagar, Tirunelveli.

2.The State Level Scrutiny Committee ~ II, Rep. by its Chairman / Addl. Secretary to Government, Adi~ Dravidar and Tribal Welfare Department, Namakkal Kavingar Maaligai, 3rd Floor, Secretariat, Chennai - 9.

3.The District Collector, Kanyakumari District, at Nagercoil.

4.The Deputy Superintendent of Police, Vigilance Cell (SC and ST) , Kanyakumari District at Nagercoil.

5.The Revenue Divisional Officer, O/o. the Revenue Divisional Office, Padmanabhapuram, Kanyakumari District.

R.SUBRAMANIAN, J.

4/5

L.VICTORIA GOWRI, J.

KKN Rev.Aplc(MD).No.19 of 2025 W.M.P(MD).No. 3489 of 2025 01.04.2025 5/5