Sheik Meeran Beer Mohamed Aashik Meeran v. The Assistant Commissioner (State Tax)
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 02.12.2025
CORAM:
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.M.P(MD)Nos.26219 to 26221 of 2025 in W.P.(MD)Nos.27067, 26735 and 27280 of 2019 W.M.P(MD)No.26219 of 2019:
1.The District Collector, Madurai District.
2.The Superintendent of Police, Madurai District.
3.The Inspector of Police, Economic Offences Wing, Madurai.
... Petitioners / Respondents Vs 1.Mediation and Resolving Committee, Represented by the Managar, APSAL India Limited, No.11, Sastha Nagar, Alagu Raja 1st Street, 1/30
Surya Nagar, Madurai - 625 014.
2.Muthumanikandasamy 3.Senthilvel 4.V.Ravichandran 5.S.Shella 6.N.Tamilmani 7.R.Prema 8.T.Kavitha 9.P.Ravi 10.N.Rajendran 11.K.Mahalingam 12.N.Saravaniyammal 13.V.Murugesh 14.G.Chittarvelu 15.S.Ramadevi 16.O.Murugesh 17.C.Dhanapal 18.N.Rajendran 2/30
19.N.Nathiya 20.V.Kamachi 21.P.Mariyammal 22.P.Mariya Louis 23.A.Suresh 24.K.Kavitha 25.K.Vini 26.S.Selvam 27.P.Parimala 28.R.Dhandapani 29.G.Mohanraj 30.S.Nagapand Devi 31.K.Menaka 32.S.Vijayalakshmi 33.M.Kumaravel 34.K.Kesav Prabhu 35.Velmurugan 36.Subash 3/30
37.C.Rakkammal 38.P.Shanthi 39.B.Geetha 40.M.Mohammed Ibrahim 41.J.Jenat Sneha 42.Sagaya Mary 43.Motcha Mary 44.Jaculin 45.Gandhimathi 46.Arokia Vennila 47.Jesu Raj 48.Jayaseeeli 49.Gnanam 50.Sakthivel 51.Irulayee 52.Rajeshwari 53.Arockiasamy 54.Mariya Rekha 4/30
55.Jeyanthi Stella Mary 56.Jayaseeli 57.Marshalsushana 58.Jayakodi 59.Motcha Mary ... Respondents 3-59 / Respondents PRAYER: Petition filed under Article 226 of the Constitution of India to modify and clarify the order passed by this Court dated 12.03.2020 in W.P(MD)Nos.26735, 27067 and 27280 of 2019, direct the first respondent to produce the entire documents received from the Economic Offences Wing, Complainants and accused companies to proceed further with the investigation Subsequent to withdrawal of the Hon'ble Mr.Justice.Suthanthiram (Retd), Chairman of the Committee appointed by this Court.
For Petitioners : Mr.A.Albert James Government Advocate (Criminal Side) For Respondents : Mr.A.K.Manickam for R.2 Mr.K.P.Narayana Kumar for R.4 Mr.Tamil Nidhi for R.5 to R.59 5/30
W.M.P(MD)No.26220 of 2023:
1.The District Collector, Tenkasi District.
2.The Superintendent of Police, Tenkasi District.
3.The Inspector of Police, Aykudi Police Station, Tenkasi District.
4.The Inspector of Police, Economic Offences Wing, Madurai.
... Petitioner Vs 1.Mediation and Resolving Committee, Represented by the Managar, APSAL India Limited, No.11, Sastha Nagar, Alagu Raja 1st Street, Surya Nagar, Madurai - 625 014.
... Respondent / Petitioner 2.Leon 3.T.Rajasunder 4.Manikandaraja 6/30
5.S.Murugesan 6.K.Ramesh 7.Santhosekumar 8.P.Manimaran 9.R.Muniyappan ... Respondent / Respondents 2-9 10.APSAL India Limited, 51, K.A.S.P.Tower Bye Pass Road, Near Aristro Hospital, Madurai.
... Respondent / Respondent 11.Vasuki 12.S.Krithika 13.M.Sakunthala 14.A.Glory 15.T.Radhika 16.B.Muthulakshmi 17.A.Praveen Kumar 18.R.Sumathy 19.S.Balakrishnan 7/30
20.G.Dhatchinamoorthy 21.Ganesan 22.Leemarose 23.Jesintha 24.Jesuvimalarani 25.Philominraj 26.Arockiyamari 27.Arockiamary 28.B.Dassineshmary 29.Anthoniyammal 30.Yogananth 31.Maruthan 32.S.Ramesh 33.Mariyaselvam 34.Pushpa 35.Sirumani 36.Kalaiselvi 37.Arockia Benila 8/30
38.V.Lalitha 39.Moorthiyammal 40.V.Revathi 41.Bhavani 42.S.Kalaiselvi 43.P.Ganagamani 44.K.Nabisha 45.S.Deepalakshmi 46.S.Thavamani 47.V.Sumathi 48.J.Jothishoroopa 49.S.Gowri 50.L.Kalaiselvi 51.J.Banumathi 52.C.Lakshmanan 53.R.Shanthini 54.C.Balraj 55.K.Jeganathan 9/30
56.T.Amutha Rani 57.S.Sudharajan 58.R.Saraswathi 59.K.Periannan 60.M.Subramanian 61.Sathiya Moorthy 62.Marythayee 63.Murugesan 64.Senthilkumar 65.Mahamani 66.Muruganandam 67.T.Kathayee 68.Sangapillai 69.Rengammal 70.Panaiyadi 71.Dhanalakshmi 72.Pandian 73.Sagunthala 10/30
74.R.Vinoth Kumar 75.Vivek Kumar 76.M.Karuvayee 77.Mohan 78.Rathika 79.Ramayee 80.M.Rasathi 81.Marimuthu 82.Rajalakshmi 83.Eavuri 84.Mariyayee 85.Prabakar 86.Masi 87.Chellam 88.Perumal 89.Rajendran 90.M.Chellammal 91.Arumugam 11/30
92.V.Balamurugan 93.A.Ramasamy 94.Panneer 95.Meera 96.A.Ponnusamy 97.Ammasi 98.Gomathi 99.Guganathan 100.Rajendran 101.R.Rajamohan 102.A.Pappa 103.Palanisamy 104.C.Selvakumar 105.Thangalakshmi 106.S.Jeeva 107.N.Sivakumar 108.K.Sharmila 109.Yuvaraja 12/30
110.A.Muthulakshmi 111.R.Perumal 112.P.Rajkumar 113.A.Amsavalli 114.K.Jamunarani 115.R.Karuppaiah 116.K.Bahyalakshmi 117.V.Bhuvaneshwari 118.G.Parameshwari 119.S.Muthulakshmi 120.Parimala Devi 121.Vijayalakshmi 122.R.Sumathi 123.V.Ranjitham 124.N.Saratha 125.R.Banu 126.S.Nagarajan 127.R.Mythili 13/30
128.P.Sarathadevi 129.T.Kamachi 130.Bhuvaneshwari 131.S.Palaniammal 132.D.Mahendran 133.A.Veerapandian 134.P.Ranganathan 135.A.Nainan 136.S.Gandhimathi 137.P.Kulandaivel 138.T.Maheswari 139.V.Chandrasekaran 140.P.Indirani 141.K.Senthilkumar 142.D.Jothi 143.R.Kanagaraj 144.S.Premavathy 145.Somasundaram 14/30
146.Arunasalam 147.K.Murugesan 148.R.Annakamu 149.A.Navaneetham 150.V.Perumal 151.V.Senthooran 152.Vijayalakshmi 153.D.Viswanathan 154.S.Chandrakala 155.G.Parameshwari 156.A.Sakthi Swain 157.Muniammal 158.Nagendran 159.G.Rengaraj 160.N.Murugesan 161.N.Selvaraj 162.K.Amutha 163.Nivetha 15/30
164.K.Gopinath 165.A.Rajkumar 166.A.Palaniammal 167.A.Vijayakumar 168.M.Madhavan 169.R.Sathiyanarayan 170.Balasundari 171.Thamilarasi 172.Nagaraju 173.Kavitha 174.S.Ragunathan 175.R.Tharshini 176.Rajarajeshwari 177.T.Sooriyamoorthy 178.S.Murugadoss 179.E.Shanthi 180.M.Mani 181.S.Rajkumar 16/30
182.S.Selvi 183.S.Amala 184.M.Ramjan Bibi 185.S.Kumar 186.C.Loganathan 187.M.Ramar 188.M.Nithya 189.M.Dhanalakshmi 190.M.Ayyammal 191.N.Saroja 192.N.Rani 193.K.Ramesh 194.D.Vijayalakshmi 195.S.Chitra 196.T.Saraswati 197.A.Buwaneshwari 198.S.Kanagaraj 199.C.Karpagam 17/30
200.P.Rengaraj 201.K.Mani 202.P.Vijayalakshmi 203.R.Chellapappa 204.Susila 205.A.Aisha 206.S.Sumathi 207.M.Kavitha 208.APattu 209.K.Amarjothi 210.S.Ganga 211.V.Palaniammal 212.M.Parameshwari 213.R.Sekar 214.D.Tamilselvi 215.K.Thangavel 216.S.Saraswathi 217.Ramasamy 18/30
218.K.Saraswathi 219.K.Rajendran 220.R.Kavitha 221.K.S.Mathupriya 222.S.Ramasamy 223.M.Andimuthu 224.Muthammal 225.Masani 226.R.Sapitha 227.K.Thulasiammal 228.D.Sumathi 229.Tamilselvi 230.M.Nagaraj 231.S.Gowtham 232.Palanisamy 233.S.Umamaheswari 234.D.Selvanayagam 235.M.Manojkumar 19/30
236.N.Gowreswari 237.K.Tirumalaiammal 238.P.Nithiyanatham 239.R.Jegadeeswaran 240.R.Kanagaraj 241.T.Palanisamy 242.T.Raja 243.P.Godhandaraman 244.M.Alakesan 245.Sakthivel 246.Manikandeeswari 247.K.A.Mohamedsalam 248.D.Nagarathinam 249.R.Selvaan 250.S.Chitra 251.M.Ragasamy 252.A.Nagarathinam 253.Kaleeswari 20/30
254.S.Kumar 255.K.Rangaraj 256.E.Kalibulla 257.Vadivel 258.P.Mattaiappan 259.T.Selva Siva Kumar 260.S.Kumaran 261.V.Santhi 262.K.Ramasamy 263.V.Manikandan 264.Saraswathi 265.M.Jeyaraman 266.Dhanabakkiyam 267.Kalimuthu 268.Eswari 269.G.Yasotha 270.Annakodi 271.Lakshmi 21/30
272.T.Thalakandasamy 273.T.Sathish 274.Mariyammal 275.Selvaganesan 276.S.Amutha 277.P.Dharmalingam 278.S.Karthiraju 279.A.Radhakrishnan 280.S.Maliga 281.S.Manikandeeswari 282.R.Sargurunathan 283.J.Padmanaban 284.P.Suthakar 285.K.Rajashimman 286.P.Dharmalingam 287.A.Jagadeesh 288.K.Sivaraj 289.G.Chellamuthu 22/30
290.S.Vadivel 291.T.Karuppasamy 292.K.Kanthavadivel 293.Jothimani 294.C.Kowsalya 295.G.Karthikumar 296.A.Sivasubramanian 297.E.Deivathal 298.S.Saroja 299.Lakshmi 300.R.Rathamani 301.R.Maiylsamy 302.M.Manoj 303.Veerammal 304.P.K.Suganya 305.M.Kannan 306.Mylathal 307.Praveenkumar 23/30
308.K.Jeyapaul 309.T.Palani 310.Leemarose 311.S.Vetrivel 312.R.Subramanian 313.R.Palanisamy 314.N.Rajavel 315.S.Dhanalakshmi 316.K.Poobalakrishnan 317.K.Subramani 318.S.Umamageswari 319.D.Balasubramaniam 320.N.Manickam 321.A.Mahalingam 322.A.Gopalasamy 323.D.Muruganantham 324.R.Selvaraj ... Respondents 18 - 324 / Respondents 24/30
PRAYER: Petition filed under Article 226 of the Constitution of India to modify and clarify the order passed by this Court dated 12.03.2020 in WP(MD)Nos.26735, 27067 and 27280 of 2019 direct the first respondent to produce the entire documents received from the Economic Offences Wing, Complainants and accused companies to proceed further with the investigation subsequent to withdrawal of the Hon'ble Mr. Justice.Suthanthiram (Retd), Chairman of the Committee appointed by this Court.
For Petitioners : Mr.A.Albert James Government Advocate (Criminal Side) For Respondents : Mr.N.Madhava Govindan for R.2 to R.9 Mr.K.P.Narayana Kumar for R.10 Ms.G.K.Chitradevi Mr.K.Samidurai for R.19 W.M.P(MD)No.26221 of 2023:
The Inspector of Police, Economic Offences Wing, Madurai.
.... Petitioner Vs.
25/30
1.Mediation and Resolving Committee, Represented by the Managar, APSAL India Limited, No.11, Sastha Nagar, Alagu Raja 1st Street, Surya Nagar, Madurai - 625 014.
2.R.Seenivasan 3.Thangavel 4.M.Selvaraj 5.Rukmani Devi 6.P.Pon Nandhagopal 7.G.Thirumal 8.V.Ganesan 9.Rekha 10.R.Daniel .... Respondents 3-10 / Respondents PRAYER: Petition filed under Article 226 of the Constitution of India to modify and clarify the order passed by this Court dated 12.03.2020 in W.P(MD)Nos.26735, 27067 and 27280 of 2019, direct the first respondent to produce the entire documents received from the Economic Offences Wing, Complainants and accused companies to proceed further with the investigation subsequent to withdrawal of the Hon'ble Mr. 26/30
Justice.Suthanthiram (Retd), Chairman of the committee appointed by this Court.
For Petitioner : Mr.A.Albert James Government Advocate (Criminal Side) For Respondents : Mr.K.Mohemmed Sirajudeen for R.1 COMMON ORDER W.P(MD)Nos.27635, 27067 and 27280 of 2019 were filed by the depositors of APSAL India Limited. The said company had collected deposits from a large number of persons to fund its business operations. The company committed default. In that back ground, the said writ petitions were filed seeking appropriate action to be taken so that the claim of the depositors could be settled. The writ petitions were disposed of by me as early as on 12.03.2020 by constituting a committee headed by the Hon'ble Mr.Justice Suthanthiram (Retd.). The committee had its office at premises bearing No.48, First Floor, 120 feet road, Vivekananda Nagar Road, Near Bajaj Auto showroom, K.Pudur, Madurai. 27/30
2.The Hon'ble Mr.Justice Suthanthiram (Retd.) gave letter dated 04.09.2023 for dismantling the committee itself and directing the EOW Police to proceed as per the statute. These applications have been filed for directing the committee to produce the documents received from the parties concerned.
3.The Registry tried to elicit response from the members of the committee. But to not avail. In these circumstances, I have no other option to direct the Deputy Superintendent of Police, EOW, Madurai to break open the office premises from the committee was operating. This shall be done on 05.12.2025 at 11.00 a.m. T.Selvakumar who is one of the accused in Crime No.2 of 2017 on the file of EOW, Madurai shall be present when the break opening takes place. The need to break open the premises will arise only if T.Selva Kumar does not produce the office key.
4.The Investigating Officer is directed as well as permitted to take over all the documents that are lying in the office of the said committee. 28/30
It is open to the Investigating Officer to videograph when they break open or enter the office premises and take charge of the documents lying inside. It is further declared that the committee headed by Hon'ble Mr.Justice Suthanthiram (Retd.)constituted on 12.02.2020 stands dissolved. The Investigating Officer is at liberty to take action as per law.
5.These Writ Miscellaneous Petitions are disposed of accordingly. 02.12.2025 Index : Yes/No Internet : Yes/No NCC : Yes/No MGA To:
The Managar, Mediation and Resolving Committee, APSAL India Limited, No.11, Sastha Nagar, Alagu Raja 1st Street, Madurai - 625 014.
29/30
G.R.SWAMINATHAN, J.
MGA W.P.(MD)Nos.26735, 27067 and 27280 of 2019 02.12.2025 30/30