WMP/16627/2026 of M.MURUGESAN Vs The Commissioner and secretary
WMP No. 16627 of 2026
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Page1 of 7
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 17-04-2026
CORAM
THE HON'BLE MR JUSTICE M.DHANDAPANI
WMP No. 16627 of 2026
IN
WP NO. 8876 OF 2026
M.Murugesan
S/o.Muthiah
Door No.9-7/5 East street
Shanmughamaniam street
Periyur Taluk
Madurai District
..Petitioner(s)
Vs
1. The Commissioner and secretary
Department of commercial Tax
Appellate authority under
Chit funds Act
Government of Tamilnadu
Secretariat
Chennai-600 009
2. The Deputy Registrar of chits
Salem West
District Registrar officer
Salem
3. The Foreman,
DNC Chits private Ltd
No.101H-Saradha college Main Road
Alagapuram
Salem-636 016
..Respondent(s)
WP No. 8876 of 2026
M.Murugesan
S/o.Muthiah Door No.9-7/5 East street
Shanmughamaniam street Periyur Taluk Madurai
District
https://www.mhc.tn.gov.in/judis
WMP No. 16627 of 2026
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Page2 of 7
..Petitioner(s)
Vs
1. The Commissioner and secretary
Department of commercial Tax Appellate
authority under Chit funds Act Government of
Tamilnadu Secretariat Chennai-600 009
2. The Deputy Registrar of chits
Salem West
District Registrar officer
Salem
3. The Foreman,
DNC Chits private Ltd
No.101H-Saradha college Main Road
Alagapuram
Salem-636 016
..Respondent(s)
WMP No. 16627 of 2026
To modify the order dated 06.03.2026 in WMP.No. 9572 of 2026
in WP.No. 8876 of 2026 on the file of this Honble Court by either wai ving the
condition of deposit or in the alternative restricting the same to 50 percentage of
the petitioner proportionate liability of the towards the principal a mount and
pass.
WP No. 8876 of 2026
calling for the records of the 2nd respondent relating to the award
dated 28.6.2023 passed in ARC No.116 of 2022 quash the same insofar as it
relates to the petitioner and consequently remit the matter to the 2nd respondent
for fresh adjudication after affording the petitioner an opportunity of hearing
WMP No. 16627 of 2026
For Petitioner(s): Mr.S.M.Shriram Narayanan
For Respondent(s): Ms.Renukashnakar for R3
Mr.P.Harish, Government Advocate for R1 and R2
https://www.mhc.tn.gov.in/judis
WMP No. 16627 of 2026
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Page3 of 7
Order
This miscellaneous petition has been filed to modify the order dated
06.03.2026 made in WMP.No. 9572 of 2026.
2. Learned counsel for the petitioner submitted that one Kalyanakumar,
who was a member of the third respondent’s chit, had taken the chi t amount for
a sum of Rs.6 lakhs during the auction, in which it is alleged that the petitioner
has executed a promissory note to the tune of Rs.9 lakhs as surety and due to
default in payment of the said Kalyanakumar, the 3 rd respondent filed ARC
petition, wherein the petitioner has been arrayed as 6 th respondent. This Court
while entertaining the writ petition on 06.03.2026, granted an interim st ay, on
condition to deposit 50% of the award amount of ARC.
3. It is the specific contention of the counsel for the petitioner t hat the
petitioner is one of the guarantor, out of six guarantors and his individual
liability would only be approximately Rs.68,777/- towards the principal sum.
While so, imposition of such a condition would result in undue hardship to t he
petitioner and hence prays for modification of the interim order.
4. Considering the submission of the learned counsel for the petitioner,
this Court is inclined to modify the order dated 06.03.2026 made in
https://www.mhc.tn.gov.in/judis
WMP No. 16627 of 2026
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Page4 of 7
WMP.No.9572 of 2026. Accordingly, this writ miscellaneous petition is ordered
and the petitioner is directed to deposit Rs.80,000/- within a period of two
weeks from the date of receipt of a copy of this order in ARC.No.116 of 2022 in
E.P.No.322 of 2024, on the file of the Principal Sub-ordinate Court, thanjavur.
5. Registry is directed to list the matter ‘’For Reporting Com pliance’’ on
03.06.2026.
17-04-2026
Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No
SK
To
1. The Commissioner and secretary
Department of commercial Tax
Appellate authority under
Chit funds Act
Government of Tamilnadu
Secretariat
Chennai-600 009
2. The Deputy Registrar of chits
Salem West
District Registrar officer
Salem.
3. The Principal Sub-ordinate Court,
Thanjavur.
https://www.mhc.tn.gov.in/judis
WMP No. 16627 of 2026
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Page5 of 7
M.DHANDAPANI J.
sk
WMP No. 16627 of 2026
IN
WP NO. 8876 OF 2026
17-04-2026
https://www.mhc.tn.gov.in/judis
WMP No. 16627 of 2026
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Page6 of 7
WMP.No.16627 of 2026 in
W.P.No.8876 of 2026
M.Dhandapani.,J.
The matter is listed under the caption for ‘’Being Mentioned’’ at the
instance of the learned counsel for the petitioner.
2. The learned counsel for the petitioner submitted that when the m atter
was listed on 17.04.2026, the petitioner was directed to deposit Rs.80,000/-
within a period of two weeks from the date of receipt of a copy of this order.
After due mentioning by the learned counsel for the petitioner, this Court
thereafter directed that the said amount be paid within a peri od of four weeks.
However, when the order was downloaded, it is seen that it was er roneously
typed as two weeks and hence, he prays for appropriate correction in that regard
in the order.
3. In view of the above, paragraph no.4 of the order dated 17.04.2026
shall be replaced as follows:
‘’4. Considering the submission of the learned counsel for
the petitioner, this Court is inclined to modify the order
dated 06.03.2026 made in WMP.No.9572 of 2026.
Accordingly, this writ miscellaneous petition is ordered
and the petitioner is directed to deposit Rs.80,000/- within
a period of two weeks from the date of receipt of a copy of
this order in ARC.No.116 of 2022 in E.P.No.322 of 2024,
on the file of the Principal Sub-ordinate Court,
thanjavur.’’
28.04.2026
https://www.mhc.tn.gov.in/judis
WMP No. 16627 of 2026
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sk
Note: Registry is directed to carry out the corrections and issue fresh order copy
to the concerned parties.
M.DHANDAPANI J.
sk
WMP.No.16627 of 2026 in
W.P.No.8876 of 2026
28.04.2026
https://www.mhc.tn.gov.in/judis