High Court · 2025

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-06-2025CORAMTHE HONOURABLE MR.JUSTICE P.B. BALAJICRP NO. 1570 of 2025& CMP.No.9132 of 2025D SwarnakumarS/o.Diraviam, No. 7, 6th Street, Tansi Nagar, Velachery, Chennai 42 Petitioner(s) VsThe Tax Officer IIIOffice of the Prl.Commissioner of Income Tax, Room No.420, 4th Floor, Chennai Main Building, No.121 Mahatma Gandhi Road, Nungambakkam, Chennai - 34. and another Respondent(s) For Petitioner(s): Mr.Nissar Ahmed, Senior Counselfor M/s.Kowser Sulthana.IFor Respondent(s): Mrs.S.Premalatha, Senior Standing Counsel for R1Not ready in notice for R2Mr.R.Singaravelan, Senior Counselfor Mr.M.Muruganantham for R3ORDERToday, this matter is listed under the caption 'for being mentioned'.2.The learned counsel for the 1st respondent would bring to my notice the following factual errors in the order dated 17.06.2025:1/9 https://www.mhc.tn.gov.in/judis (i) In the cause title, the date of the order was inadvertently typed as 13.06.2025 instead of 17.06.2025.(ii) In the appearance portion, the name of Mrs.S.Premalatha, Senior Standing Counsel for R1 was omitted and instead, no appearance was marked.(iii) In paragraph No.4, in the 7th line, the sentence 'this Court has already directed not to confirm the auction and unless the order is modified' needs to be corrected as 'this Court has already directed the 1st respondent not to confirm the auction and unless the order is modified'; in paragraph No.6(i), in the last line, the sentence 'the auction sale in favour of the third respondent shall be confirmed ' needs to be corrected as 'the auction sale in favour of the third respondent shall be confirmed by the 1st respondent; and in paragraph No.6(ii), the sentence 'The Sale Certificate shall be issued without any delay' needs to be corrected as 'The Sale Certificate shall be issued by the 1st respondent without any delay'.3.Considering the submission of the learned Senior Standing Counsel for the 1st respondent, the Registry is directed to carryout aforementioned corrections in the order dated 17.06.2025 in C.R.P.No.1570 of 2025 and issue a fresh order copy to the parties. Except for the aforesaid corrections, the order dated 17.06.2025, remains unaltered in all other respects.19.06.2025ataP.B. BALAJIata2/9 https://www.mhc.tn.gov.in/judis CRP NO. 1570 of 2025& CMP.No.9132 of 202519.06.2025IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13.06.2025CORAM3/9 https://www.mhc.tn.gov.in/judis THE HONOURABLE MR JUSTICE P.B. BALAJICRP.No.1570 of 2025 andC.M.P.No.9132 of 2025D.Swarnakumar ... PetitionerVs.1.The Tax Officer-III, Office of the Principal Commissioner of Income Tax, Room No.420, 4th Floor, Chennai Main Building, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-34.2.S.Anand Muruga Utharkar 3.E.Dayalan ... Respondents(*R3 is impleaded vide order dated 17.06.2025 made in C.M.P.No.12816 of 2025 in C.R.P.No.1570 of 2025*)PRAYER: Civil Revision Petition filed under Article 227 of Constitution of India, to direct the learned XX Additional City Civil Court, Chennai, to expeditiously dispose of I.A.No.2 of 2025 in O.S.No.1424 of 2025.For Petitioner : Mr.N.A.Nizzar Ahmed Senior Counsel for Mrs.I.Kowser SulthanaFor Respondents: No appearance for R1 Not ready notice-for R2 Mr.R.Singaravelan, Senior Counsel for Mr.M.Muruganantham 4/9 https://www.mhc.tn.gov.in/judis for R3 (impleaded respondent)ORDERHeard Mr.N.A.Nizzar Ahmed, learned Senior Counsel appearing for the petitioner and Mr.R.Singaravelan, learned Senior Counsel appearing for the third respondent.2. The petitioner in C.M.P.No.12816 of 2025 seeks impleadment as the third respondent in this revision petition.3. Mr.R.Singaravelan, the learned Senior counsel appearing for the third respondent submits that the third respondent was a successful bidder in a public auction and he has participated in the auction and invested substantial money and purchased the property. While so, this Court, vide order dated 16.04.2025, has directed “not to confirm the said auction”. In view of the fact that the third respondent is the successful bidder in the said auction, he has sought for impleadment in the revision petition. 4. The scope of the revision is limited, viz., only to the extent of early disposal of O.S.No.1424 of 2025. In the light of the relief sought for in this 5/9 https://www.mhc.tn.gov.in/judis revision petition, I am of the considered opinion that the successful bidder subject to his sale being confirmed, necessarily has to be heard before passing any order in the interlocutory application or in the main suit. Further, as rightly pointed out by the learned Senior Counsel appearing for the third respondent, this Court has already directed not to confirm the auction and unless the order is modified, the third respondent will not be in a position to procure the Sale Certificate. The learned Senior Counsel also states that he has instructions to state that the entire sale amount has already been deposited. 5. Mr.A.Nissar Ahmed, learned Senior Counsel appearing for the petitioner submits that he has no objection for the sale being confirmed, since the auction was held even prior to the order dated 16.04.2025. 6. In the light of the above, this Civil Revision Petition is disposed of with the following directions:(i) the balance consideration, if not already paid, shall be paid by the third respondent within a period of 10 days from today and on such payment, the auction sale in favour of the third respondent shall be 6/9 https://www.mhc.tn.gov.in/judis confirmed.(ii) The Sale Certificate shall be issued without any delay. (iii) On such Sale Certificate being furnished, the third respondent shall be at liberty to seek impleadment in O.S.No.1424 of 2005 and such application, if any, filed shall be allowed by the trial Court, since Mr.A.Nissar Ahmed, learned Senior Counsel appearing for the petitioner fairly submits that he has no objection for impleadment of the third respondent, subject to the production of the Sale Certificate and thereafter, I.A.No.2 of 2025 shall be disposed of within a period of 15 days. The trial of the suit shall be expedited and the suit in O.S.No.1424 of 2025 shall be disposed of within a period of three months thereafter. It shall be open to the newly impleaded party to canvass all his defence including the maintainability of the suit. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed.17.06.2025(½) 7/9 https://www.mhc.tn.gov.in/judis Speaking Order/Non-speaking OrderIndex : Yes / NoNeutral Citation : Yes/NossbTo1.The Tax Officer-III, Office of the Principal Commissioner of Income Tax, Room No.420, 4th Floor, Chennai Main Building, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-34.2. The XX Additional City Civil Court, Chennai. 8/9 https://www.mhc.tn.gov.in/judis P.B. BALAJI,J. ssbCRP.No.1570 of 2025 andC.M.P.No.9132 of 202517.06.2025(½)9/9

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-06-2025CORAMTHE HONOURABLE MR.JUSTICE P.B. BALAJICRP NO. 1570 of 2025& CMP.No.9132 of 2025D SwarnakumarS/o.Diraviam, No. 7, 6th Street, Tansi Nagar, Velachery, Chennai 42 Petitioner(s) VsThe Tax Officer IIIOffice of the Prl.Commissioner of Income Tax, Room No.420, 4th Floor, Chennai Main Building, No.121 Mahatma Gandhi Road, Nungambakkam, Chennai - 34. and another Respondent(s) For Petitioner(s): Mr.Nissar Ahmed, Senior Counselfor M/s.Kowser Sulthana.IFor Respondent(s): Mrs.S.Premalatha, Senior Standing Counsel for R1Not ready in notice for R2Mr.R.Singaravelan, Senior Counselfor Mr.M.Muruganantham for R3ORDERToday, this matter is listed under the caption 'for being mentioned'.2.The learned counsel for the 1st respondent would bring to my notice the following factual errors in the order dated 17.06.2025:1/9 https://www.mhc.tn.gov.in/judis (i) In the cause title, the date of the order was inadvertently typed as 13.06.2025 instead of 17.06.2025.(ii) In the appearance portion, the name of Mrs.S.Premalatha, Senior Standing Counsel for R1 was omitted and instead, no appearance was marked.(iii) In paragraph No.4, in the 7th line, the sentence 'this Court has already directed not to confirm the auction and unless the order is modified' needs to be corrected as 'this Court has already directed the 1st respondent not to confirm the auction and unless the order is modified'; in paragraph No.6(i), in the last line, the sentence 'the auction sale in favour of the third respondent shall be confirmed ' needs to be corrected as 'the auction sale in favour of the third respondent shall be confirmed by the 1st respondent; and in paragraph No.6(ii), the sentence 'The Sale Certificate shall be issued without any delay' needs to be corrected as 'The Sale Certificate shall be issued by the 1st respondent without any delay'.3.Considering the submission of the learned Senior Standing Counsel for the 1st respondent, the Registry is directed to carryout aforementioned corrections in the order dated 17.06.2025 in C.R.P.No.1570 of 2025 and issue a fresh order copy to the parties. Except for the aforesaid corrections, the order dated 17.06.2025, remains unaltered in all other respects.19.06.2025ataP.B. BALAJIata2/9 https://www.mhc.tn.gov.in/judis CRP NO. 1570 of 2025& CMP.No.9132 of 202519.06.2025IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13.06.2025CORAM3/9 https://www.mhc.tn.gov.in/judis THE HONOURABLE MR JUSTICE P.B. BALAJICRP.No.1570 of 2025 andC.M.P.No.9132 of 2025D.Swarnakumar ... PetitionerVs.1.The Tax Officer-III, Office of the Principal Commissioner of Income Tax, Room No.420, 4th Floor, Chennai Main Building, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-34.2.S.Anand Muruga Utharkar 3.E.Dayalan ... Respondents(*R3 is impleaded vide order dated 17.06.2025 made in C.M.P.No.12816 of 2025 in C.R.P.No.1570 of 2025*)PRAYER: Civil Revision Petition filed under Article 227 of Constitution of India, to direct the learned XX Additional City Civil Court, Chennai, to expeditiously dispose of I.A.No.2 of 2025 in O.S.No.1424 of 2025.For Petitioner : Mr.N.A.Nizzar Ahmed Senior Counsel for Mrs.I.Kowser SulthanaFor Respondents: No appearance for R1 Not ready notice-for R2 Mr.R.Singaravelan, Senior Counsel for Mr.M.Muruganantham 4/9 https://www.mhc.tn.gov.in/judis for R3 (impleaded respondent)ORDERHeard Mr.N.A.Nizzar Ahmed, learned Senior Counsel appearing for the petitioner and Mr.R.Singaravelan, learned Senior Counsel appearing for the third respondent.2. The petitioner in C.M.P.No.12816 of 2025 seeks impleadment as the third respondent in this revision petition.3. Mr.R.Singaravelan, the learned Senior counsel appearing for the third respondent submits that the third respondent was a successful bidder in a public auction and he has participated in the auction and invested substantial money and purchased the property. While so, this Court, vide order dated 16.04.2025, has directed “not to confirm the said auction”. In view of the fact that the third respondent is the successful bidder in the said auction, he has sought for impleadment in the revision petition. 4. The scope of the revision is limited, viz., only to the extent of early disposal of O.S.No.1424 of 2025. In the light of the relief sought for in this 5/9 https://www.mhc.tn.gov.in/judis revision petition, I am of the considered opinion that the successful bidder subject to his sale being confirmed, necessarily has to be heard before passing any order in the interlocutory application or in the main suit. Further, as rightly pointed out by the learned Senior Counsel appearing for the third respondent, this Court has already directed not to confirm the auction and unless the order is modified, the third respondent will not be in a position to procure the Sale Certificate. The learned Senior Counsel also states that he has instructions to state that the entire sale amount has already been deposited. 5. Mr.A.Nissar Ahmed, learned Senior Counsel appearing for the petitioner submits that he has no objection for the sale being confirmed, since the auction was held even prior to the order dated 16.04.2025. 6. In the light of the above, this Civil Revision Petition is disposed of with the following directions:(i) the balance consideration, if not already paid, shall be paid by the third respondent within a period of 10 days from today and on such payment, the auction sale in favour of the third respondent shall be 6/9 https://www.mhc.tn.gov.in/judis confirmed.(ii) The Sale Certificate shall be issued without any delay. (iii) On such Sale Certificate being furnished, the third respondent shall be at liberty to seek impleadment in O.S.No.1424 of 2005 and such application, if any, filed shall be allowed by the trial Court, since Mr.A.Nissar Ahmed, learned Senior Counsel appearing for the petitioner fairly submits that he has no objection for impleadment of the third respondent, subject to the production of the Sale Certificate and thereafter, I.A.No.2 of 2025 shall be disposed of within a period of 15 days. The trial of the suit shall be expedited and the suit in O.S.No.1424 of 2025 shall be disposed of within a period of three months thereafter. It shall be open to the newly impleaded party to canvass all his defence including the maintainability of the suit. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed.17.06.2025(½) 7/9 https://www.mhc.tn.gov.in/judis Speaking Order/Non-speaking OrderIndex : Yes / NoNeutral Citation : Yes/NossbTo1.The Tax Officer-III, Office of the Principal Commissioner of Income Tax, Room No.420, 4th Floor, Chennai Main Building, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-34.2. The XX Additional City Civil Court, Chennai. 8/9 https://www.mhc.tn.gov.in/judis P.B. BALAJI,J. ssbCRP.No.1570 of 2025 andC.M.P.No.9132 of 202517.06.2025(½)9/9