Madrasdated High Court · 2025

W.P.Nos.6329 of 2025 etc., batch 12.Nixen T, Deputy State Tax Officer – I,O/o.the Assistant Commissioner (ST),MMDA Colony Assessment Circle,Chennai Central Division, Chennai - 600 006.13.A.Saranya,Deputy State Tax Officer – II,O/o.the Assistant Commissioner (ST),Vanagaram Assessment Circle,Kancheepuram Division, Chennai - 600 123.14.M.Karthiga Devi, Deputy State Tax Officer – II,O/o.the Assistant Commissioner (ST),Nolambur Assessment Circle,Kancheepuram Division, Chennai – 600 035.15.M.V.Dhamodharan,Deputy State Tax Officer – 2,O/o.the State Tax Officer,Mandaveli Assessment Circle,Chennai South Division, Chennai - 600 035.16.Rensi AO/o.the Assistant Commissioner (ST),Deputy State Tax Officer – II,MMDA Colony Assessment Circle,Chennai Central Division, Chennai - 600 006.17.C.Adithya SozhanDeputy State Tax Officer – II,O/o.the Assistant Commissioner (ST),Kodambakkam Assessment Circle,Chennai Central Division, Chennai - 600 006.18.R.Sumala SriDeputy State Tax Officer 1,O/o.the Assistant Commissioner (ST),Thiruvanmiyur Assessment Circle,Chennai South Division, Chennai - 600 035.Page 3 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch 19.A.DivyaDeputy State Tax Officer – II,O/o.the Assistant Commissioner (ST),Kamarajar Salai Assessment Circle,Madurai Division, Madurai – 625020.20.B.SubasriDeputy State Tax Officer 2,O/o.the Assistant Commissioner (ST),Kotturpuram Assessment Circle,Chennai South Division, Chennai - 600 035.21.M.PremalathaDeputy State Tax Officer - I,O/o.the Assistant Commissioner (ST),Peddunaickenpet Assessment Circle,Chennai North Division, Chennai - 600 003.22.K.NithyaDeputy State Tax Officer – II,Legal and revision,O/o.Joint Commissioner (Intelligence),Coimbatore Intelligence, Coimbatore – 641018.23.M.MythiliDeputy State Tax Officer – 1,Attur TownAssessment Circle,Salem Division, Salem – 636102.24.K.L.DharaniDeputy State Tax Officer – I,O/o.the Assistant Commissioner (ST),Kangeyam Assessment Circle,Tiruppur Division, Tiruppur - 638 701.25.J.ShivanjothiDeputy State Tax Officer – I,O/o.the Assistant Commissioner (ST),Villupuram Assessment Circle,Page 4 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch Cuddalore Division, Cuddalore – 605 602.26.C.KowsalyaDeputy State Tax Officer – 1,O/o.the Assistant Commissioner (ST),Alagapuram Assessment Circle,Salem Division, Salem – 636 007.27.E.GayatriDeputy State Tax Officer/GST Inspector – IV,O/o.the Deputy Commissioner (ST) – Theni,Madurai Division, Madurai – 625 020.28.R.Nazreen Banu,Deputy State Tax Officer – 2,O/o.the Assistant Commissioner (ST),Nandambakkam Assessment Circle,Chennai South Division, Chennai - 600 035.29.S.Selvashankar,Deputy State Tax Officer – II,O/o.the Assistant Commissioner (ST),Tirupur Bazaar Assessment Circle,Tirupur Division, Tirupur – 641601.30.K.Kayalvizhi,Deputy State Tax Officer (Review),O/o.the Joint Commissioner (ST), Intelligence,Erode Intelligence Division, Erode 638 001.31.L.PavithraDeputy State Tax Officer -I,O/o the State Tax Officer (ST), Gingee Assessment Circle, Cuddalore Division, Cuddalore-60420232.B. ShivaniDeputy State Tax Officer 2, O/o the Assistant Commissioner (ST), Sholinganallur Assessment Circle, Chennai (South) Division, Page 5 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch Chennai 600035.33.S.M.P. PradeepDeputy State Tax Officer 2, O/o the Assistant Commissioner (ST), Chepauk Assessment Circle, Chennai (South) Division, Chennai-600035.34.A.Kanagavalli,Deputy State Tax Officer, Inspection Group-5, O/o the Joint Commissioner (ST) (Intelligence), Erode Intelligence Division, Erode 638001.35.M.RamyaDeputy State Tax Officer-Audit-1, O/o the Joint Commissioner (ST), Madurai Division, Madurai-625020.36.G.SaminabanuDeputy State Tax Officer-II, O/o the State Tax Officer(ST), Gudiyatham (East) Assessment Circle, Vellore Division, Vellore-632602.37.R.Akalya,Deputy State Tax Officer, O/o the Assistant Commissioner (ST), Perundurai Assessment Circle Erode Division , Perundurai-638 052.38.N.PandeeswariDeputy State Tax Officer-II, O/o the Assistant Commissioner (ST), Vellore (Rural) Assessment Circle, Vellore Division, Vellore-632001.39.B.ManisekarDeputy State Tax Officer- 1, O/o the Assistant Commissioner (ST), Page 6 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch Virudhunagar - 2 Assessment Circle, Virudhunagar Division, Virudhunagar-626001.40.N. MuthukumarDeputy State Tax Officer -I O/o the State Tax Office Tiruchendur Assessment Circle Tirunelveli Division -62700241.G.P.NivedhaDeputy State Tax Officer -II, O/o Assistant Commissioner (ST), Saravanampatti East Circle, Coimbatore- 641018.42.B.SubhasiniDeputy State Tax Officer -4, Data Unit,O/o the Deputy Commissioner (Inspection), Coimbatore Intelligence, Coimbatore- 641018.43.S. VivekaDeputy State Tax Officer -II, O/o the State Tax Officer (ST), Pollachi West Assessment Circle, Pollachi, Coimbatore- 642001.44.P.AnushyaDeputy State Tax Officer -II, O/o the Assistant Commissioner, Kelambakkam Assessment Circle Chengalpattu Division , Chennai -35.45.A.P.TharaniDeputy State Tax Officer-II, O/o the Assistant commissioner(ST), Hosur North 1 Assessment Circle, Hosur Division, Hosur- 635109.46.U.PreethiDeputy State Tax Officer -II O/o the Assistant Commissioner (ST), Page 7 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch Alagapuram Assessment Circle, Salem Division, Salem-636007.47.V.KarthikaDeputy State Tax Officer -II O/o the Assistant Commissioner (ST) Royapuram Assessment Circle Chennai (North) Division, Chennai-600 003.48.J.ThilakkDeputy State Tax Officer -II O/o the Assistant Commissioner (ST) Avadi Assessment Circle Tiruvallur Division, Chennai-600 003.49.M.LavanyaDeputy State Tax Officer-I, O/o the Assistant Commissioner (ST), Virudhachalam Assessment Circle, Cuddalore Division, Cuddalore-606001.50.A. Mugil VannanDeputy State Tax Officer -I O/o the Assistant Commissioner (ST) Korattur Assessment Circle Kancheepuram Division, Chennai-600 035.51.V.VaishaliniDeputy State Tax Officer -II O/o the Assistant Commissioner (ST) Moore Market Assessment Circle Chennai (North) Division, Chennai-600 003.52.V.VanithaDeputy State Tax Officer -II, O/o the Assistant Commissioner (ST), Gugai Assessment Circle, Salem Division, Salem-63600753.P.JayapriyaDeputy State Tax Officer -II, O/o the Assistant Commissioner (ST), Page 8 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch Annathanapatty Assessment Circle, Salem Division, Salem-636007...... Petitioners-Vs-1. The State of Tamil NaduRepresented by the Principal Secretary to Government, Commercial Taxes and Registration Department, Secretariat, Fort St. George, Chennai 600 009.2.The Principal Secretary/The Commissioner of Commercial Taxes, O/o the Commissioner of Commercial Taxes, Chepauk, Chennai-600 005.3.J. Christopher Jesudoss,State Tax Officer, O/o the Assistant Commissioner (ST), Kodungaiyur Assessment Circle,Thiruvallur division.4.G. ParthasarathyState Tax Officer O/o the Joint Commissioner Inspection -Group V Hosur Intelligence.5.N. KomathiState Tax Officer, O/o the Joint Commissioner, Review Cell, Chennai Intelligence -2 Chennai.6.C.Mary anithaState Tax Officer/Manager, O/o the Deputy Commissioner(ST), Kanyakumari CT District,Tirunelveli Division.Page 9 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch 7.K. SaralaState Tax Officer,O/o the Deputy Commissioner(ST),Poonamallee Zone,Kancheepuram Division.8.V. Thamarai Manalan,State Tax Officer, Chengalpet Intelligence, Chengalpet.9.J. Muthazhagu,State Tax Officer, Madurai Intelligence, Madurai.10.G.Venkata Subramaniayan,State Tax Officer, Tiruvarur Division, Tiruvarur.11.A.Sagayarani,State Tax Officer,Trichy Division, Trichy.12.S Madhavan,State Tax Officer, Chennai South Division, Chennai.13.A. ArockiaraniState Tax Officer O/o the Assistant Commissioner (ST), Sivakasi II Assessment Circle,Virudhunagar Division.14.S.Ponnusamy,State Tax OfficerO/O Assistant Commissioner(ST) Vadavalli Assessment circle Coimbatore Division, Coimbatore.15.M.SagayamaryState Tax Officer,Static RS, Chennai Intelligence-1, Chennai.Page 10 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch 16.K.Sheela Pauline AgnesState Tax Officer O/O Assistant Commissioner(ST) RS Puram Assessment circle Coimbatore Division, Coimbatore.17.V.SubbulakshmiState Tax Officer O/O Assistant Commissioner(ST) Kuniyamuthur Assessment circle,Coimbatore Division, Coimbatore.18.A.SubramanianState Tax Officer O/o the Assistant Commissioner Udumalpet south Assessment circle Tiruppur Division, Tiruppur.19.N. KalaivananState Tax Officer,Review Cell O/o Joint Commissioner(ST) Chennai Central Division, Chennai.20.H.M. RagavendranState Tax Officer Hosur Division, Hosur.21.R.PrabhaState Tax Officer O/o Deputy Commissioner(ST), Namakkal Salem Division.22.G.JayarajState Tax Officer Chengalpet Intelligence, Chengalpet.23.G.ShyamalaState Tax Officer Virudhunagar Intelligence, Virudhunagar.Page 11 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch 24.V.MuruganState Tax Officer O/o the State Tax Officer Thirupathur, Virudhunagar Division.25.K.NamashivayamState Tax Officer Chengalpet Intelligence, Chengalpet.26.S.RamasubramnianState tax Officer Inspection, Group-10 Chennai Intelligence-1, Chennai.27.S.NagamanivasanState Tax Madurai Intelligence, Madurai.28.V ManoharanState Tax Officer(Review) O/o Deputy commissioner Tiruvannamalai District Vellore Division, Vellore.29.J ChandrasekaranState Tax Officer O/o Assistant Commissioner(ST) Tiruvannamalai 2 Vellore Division, Vellore.30.S Christy Lourdes PringleState Tax Officer Large Taxpayers Unit, Chennai.31.M KalidossState Tax Officer (AG and Legal) O/o The Deputy Commissioner (ST) Tiruvannamalai, Vellore Division, Vellore.32.S KuppuramanState Tax Officer Page 12 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch Vellore Division, Vellore.33.M SenthilState Tax Officer Tiruppur Intelligence, Tiruppur.34.P DeepakState Tax Officer, O/o Assistant commissioner(ST), Oragadam Assessment circle Kanchipuram Division, Kanchipuram.35.R VijayakumarState Tax Officer,Inspection Group-11 O/o the Joint Commissioner(ST), Chennai Intelligence -2, Chennai.36.V Sivaram,State Tax Officer Tiruvarur Division, Tiruvarur.37.P Sravan SathyanState Tax Officer-2(Roving Squad) O/o the Joint Commissioner (ST), Coimbatore Intelligence, Coimbatore.38.R MaragathamState Tax Officer Tiruvarur Division, Tiruvarur.39.P. AnbuselviState Tax Officer, Chengalpet Division, Chengalpet.40.P KathirvelState Tax Officer (Review), O/o Deputy Commissioner (ST), Chennai Central Division, Chennai.41.A ChellammalState Tax Officer, Page 13 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch Large TaxPayers Unit, Chennai.42.R JeyakumariState Tax Officer (REVIEW), O/o Joint Commissioner (ST), Tirunelveli Division, Tirunelveli.43.N BaskaranState Tax Officer Cuddalore Division, Cuddalore.44.G.GloryState Tax Officer, O/o Joint Commissioner (ST), Tirunelveli Intelligence, Tirunelveli.45.D.BharathiState Tax Officer (AG and Legal), O/o The Deputy Commissioner(ST), Sivakasi, Virudhunagar Division, Virudhunagar.46.A.LakshmiState Tax Officer Tiruvarur Intelligence, Tiruvarur.47.R.SriramanState Tax Officer, Review-2 O/o The Deputy commissioner (ST), Tiruppur zone 1, Tiruppur Division, Tiruppur.48.P Manimaran State Tax Officer,Tiruppur Division, Tiruppur.49.A JeyaramanState Tax Officer, Inspection, Group-6, O/o the Joint Commissioner(ST), Chennai Intelligence -2, Chennai.50.C.R.Radhamani, Page 14 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch State Tax Officer,O/O Assistant Commissioner (ST), PeelameduAssessment circle,Coimbatore Division, Coimbatore.51.M. Subburayan,State Tax Officer, O/o The Assistant Commissioner (ST), Vellore south assessment circle,Vellore Division, Vellore.52.P MadhaiyanState Tax Officer, Inspection cell Office of the Joint Commissioner, Hosur Intelligence, Hosur.53.S SaraswathiState Tax Officer(RAL), O/o Deputy commissioner(ST), Tuticorin Division, Tuticorin.54.G ThangarajState Tax Officer, O/o Joint Commissioner (ST), Tirunelveli Intelligence, Tirunelveli. .....RespondentsPrayer: Writ Petition filed under Article 226 of Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus calling for the records in connection with the impugned proceedings bearing Proc.No.P1/02-39/2/2023-I, II, dated 14.08.2023 and the consequential proceedings bearing Proc.No.P1/02-39/2/2023-I, II dated 19.08.2023, Proc.No.P1/02-39/2/2023-I, II, dated 30.01.2024, issued by the second respondent insofar as the promotions granted to the respondents 3 to 54, and quash the same so as to revert the respondents 3 to 54 back to their original posts and direct the respondents 1 and 2 to grant promotions to the petitioners as State Tax Officer (Formerly CTO) w.e.f., 14.08.2023 with all consequential benefits, including back pay.Page 15 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch For Petitioners: Mr.V.Prakash Senior Counsel for Mr.K.Krishnamoorthy For Respondents: Mrs.K.Vasanthamala Government Advocate (Taxes) for R1 & R2: Notice Served – No appearance for R3 to R54COMMON ORDER These writ petitions have been filed challenging the promotions granted to R3 to R54 in the respective writ petitions, by orders dated 14.08.2023, 19.08.2023 and 30.01.2024 to the post of State Tax Officer by way of adhoc promotions, quash the same and direct the respondents 1 and 2 to grant promotions to the petitioners as State Tax Officer (formerly CTO) w.e.f., 14.08.2023 with all consequential benefits, including back pay.2.The learned Senior Counsel appearing for the petitioners restricted the prayer to the effect that the petitioners may be considered for adhoc promotions to the post of State Tax Officer (formerly Commercial Tax Officer) as per the provisional seniority list to the post of State Tax Officer.3.The learned counsel appearing for the respondents 1 & 2 submitted that the provisional seniority list itself is under challenge and stay has been obtained. Therefore, if the petitioners are otherwise eligible, they will be Page 16 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch considered for adhoc promotions to the post of State Tax Officer (formerly Commercial Tax Officer).4.In view of the above, the respondents 1 & 2 are directed to promote the eligible persons by adhoc promotion to the post of State Tax Officer (formerly Commercial Tax Officer) as per the provisional seniority list to the post of State Tax Officer (formerly Commercial Tax Officer) subject to the result of the writ petitions challenging the provisional seniority list.5.With the above directions, these writ petitions stand disposed of. There shall be no order as to costs. Consequently, connected miscellaneous petitions are also closed.28.11.2025Internet: YesIndex : Yes/NoSpeaking/Non Speaking orderNeutral Citation : Yes/NosliNote: Registry is directed to incorporate cause title for all the cases and issue order copy.Page 17 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch To1. The State of Tamil NaduRepresented by the Principal Secretary to Government, Commercial Taxes and Registration Department, Secretariat, Fort St. George, Chennai 600 009.2.The Principal Secretary/The Commissioner of Commercial Taxes, O/o the Commissioner of Commercial Taxes, Chepauk, Chennai-600 005.3.J. Christopher Jesudoss,State Tax Officer, O/o the Assistant Commissioner (ST), Kodungaiyur Assessment Circle,Thiruvallur division.4.G. ParthasarathyState Tax Officer O/o the Joint Commissioner Inspection -Group V Hosur Intelligence.5.N. KomathiState Tax Officer, O/o the Joint Commissioner, Review Cell, Chennai Intelligence -2 Chennai.6.C.Mary anithaState Tax Officer/Manager, O/o the Deputy Commissioner(ST), Kanyakumari CT District,Tirunelveli Division.7.K. SaralaState Tax Officer,O/o the Deputy Commissioner(ST),Poonamallee Zone,Page 18 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch Kancheepuram Division.8.V. Thamarai Manalan,State Tax Officer, Chengalpet Intelligence, Chengalpet.9.J. Muthazhagu,State Tax Officer, Madurai Intelligence, Madurai.10.G.Venkata Subramaniayan,State Tax Officer, Tiruvarur Division, Tiruvarur.11.A.Sagayarani,State Tax Officer,Trichy Division, Trichy.12.S Madhavan,State Tax Officer, Chennai South Division, Chennai.13.A. ArockiaraniState Tax Officer O/o the Assistant Commissioner (ST), Sivakasi II Assessment Circle,Virudhunagar Division.14.S.Ponnusamy,State Tax OfficerO/O Assistant Commissioner(ST) Vadavalli Assessment circle Coimbatore Division, Coimbatore.15.M.SagayamaryState Tax Officer,Static RS, Chennai Intelligence-1, Chennai.16.K.Sheela Pauline AgnesState Tax Officer O/O Assistant Commissioner(ST) Page 19 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch RS Puram Assessment circle Coimbatore Division, Coimbatore.17.V.SubbulakshmiState Tax Officer O/O Assistant Commissioner(ST) Kuniyamuthur Assessment circle,Coimbatore Division, Coimbatore.18.A.SubramanianState Tax Officer O/o the Assistant Commissioner Udumalpet south Assessment circle Tiruppur Division, Tiruppur.19.N. KalaivananState Tax Officer,Review Cell O/o Joint Commissioner(ST) Chennai Central Division, Chennai.20.H.M. RagavendranState Tax Officer Hosur Division, Hosur.21.R.PrabhaState Tax Officer O/o Deputy Commissioner(ST), Namakkal Salem Division.22.G.JayarajState Tax Officer Chengalpet Intelligence, Chengalpet.23.G.ShyamalaState Tax Officer Virudhunagar Intelligence, Virudhunagar.24.V.MuruganState Tax Officer O/o the State Tax Officer Page 20 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch Thirupathur, Virudhunagar Division.25.K.NamashivayamState Tax Officer Chengalpet Intelligence, Chengalpet.26.S.RamasubramnianState tax Officer Inspection, Group-10 Chennai Intelligence-1, Chennai.27.S.NagamanivasanState Tax Madurai Intelligence, Madurai.28.V ManoharanState Tax Officer(Review) O/o Deputy commissioner Tiruvannamalai District Vellore Division, Vellore.29.J ChandrasekaranState Tax Officer O/o Assistant Commissioner(ST) Tiruvannamalai 2 Vellore Division, Vellore.30.S Christy Lourdes PringleState Tax Officer Large Taxpayers Unit, Chennai.31.M KalidossState Tax Officer (AG and Legal) O/o The Deputy Commissioner (ST) Tiruvannamalai, Vellore Division, Vellore.32.S KuppuramanState Tax Officer Vellore Division, Vellore.33.M SenthilState Tax Officer Page 21 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch Tiruppur Intelligence, Tiruppur.34.P DeepakState Tax Officer, O/o Assistant commissioner(ST), Oragadam Assessment circle Kanchipuram Division, Kanchipuram.35.R VijayakumarState Tax Officer,Inspection Group-11 O/o the Joint Commissioner(ST), Chennai Intelligence -2, Chennai.36.V Sivaram,State Tax Officer Tiruvarur Division, Tiruvarur.37.P Sravan SathyanState Tax Officer-2(Roving Squad) O/o the Joint Commissioner (ST), Coimbatore Intelligence, Coimbatore.38.R MaragathamState Tax Officer Tiruvarur Division, Tiruvarur.39.P. AnbuselviState Tax Officer, Chengalpet Division, Chengalpet.40.P KathirvelState Tax Officer (Review), O/o Deputy Commissioner (ST), Chennai Central Division, Chennai.41.A ChellammalState Tax Officer, Large TaxPayers Unit, Chennai.42.R JeyakumariState Tax Officer (REVIEW), Page 22 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch O/o Joint Commissioner (ST), Tirunelveli Division, Tirunelveli.43.N BaskaranState Tax Officer Cuddalore Division, Cuddalore.44.G.GloryState Tax Officer, O/o Joint Commissioner (ST), Tirunelveli Intelligence, Tirunelveli.45.D.BharathiState Tax Officer (AG and Legal), O/o The Deputy Commissioner(ST), Sivakasi, Virudhunagar Division, Virudhunagar.46.A.LakshmiState Tax Officer Tiruvarur Intelligence, Tiruvarur.47.R.SriramanState Tax Officer, Review-2 O/o The Deputy commissioner (ST), Tiruppur zone 1, Tiruppur Division, Tiruppur.48.P Manimaran State Tax Officer,Tiruppur Division, Tiruppur.49.A JeyaramanState Tax Officer, Inspection, Group-6, O/o the Joint Commissioner(ST), Chennai Intelligence -2, Chennai.50.C.R.Radhamani, State Tax Officer,O/O Assistant Commissioner (ST), PeelameduAssessment circle,Coimbatore Division, Coimbatore.Page 23 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch 51.M. Subburayan,State Tax Officer, O/o The Assistant Commissioner (ST), Vellore south assessment circle,Vellore Division, Vellore.52.P MadhaiyanState Tax Officer, Inspection cell Office of the Joint Commissioner, Hosur Intelligence, Hosur.53.S SaraswathiState Tax Officer(RAL), O/o Deputy commissioner(ST), Tuticorin Division, Tuticorin.54.G ThangarajState Tax Officer, O/o Joint Commissioner (ST), Tirunelveli Intelligence, Tirunelveli.Page 24 of 25 https://www.mhc.tn.gov.in/judis W.P.Nos.6329 of 2025 etc., batch G.K.ILANTHIRAIYAN. J,sliW.P.Nos.6329, 24035, 26245 of 2024, 25148 & 25157 of 2025andWMP Nos.7034, 26296, 26297, 28669,28671 of 2024,28323, 28324, 28331, 28332 of 202528.11.2025(1/2)Page 25 of 25