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M.Sonaimuthu vs The Assistant Commissioner (Excise)
2025 Latest Caselaw 3533 Mad

Citation : 2025 Latest Caselaw 3533 Mad
Judgement Date : 4 March, 2025

Madras High Court

M.Sonaimuthu vs The Assistant Commissioner (Excise) on 4 March, 2025

Author: G.R.Swaminathan
Bench: G.R.Swaminathan
                                                                                      W.A.(MD)No.1532 of 2022

                       BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
                                               DATED : 04.03.2025
                                                        CORAM
                            THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
                                                           AND
                                  THE HONOURABLE MR.JUSTICE M.JOTHIRAMAN
                                            W.A(MD)No.1532 of 2022
                                                    and
                                           C.M.P(MD)No.12969 of 2022


                     1.M.Sonaimuthu

                     2.M.Muthunayagam                                                        ... Appellants /
                                                                                                 Petitioners

                                                             Vs.


                     1.The Assistant Commissioner (Excise),
                       Madurai District,
                       Madurai.

                     2.The District Revenue Officer (DRO),
                       Madurai District,
                       Madurai.

                     3.Anbu Muthusamy

                     4.The Executive Officer,
                       Arulmigu Edaganathasamy Temple,
                       Thiruvedagam,
                       Madurai North Taluk,
                       Madurai District.                                                   ... Respondents /
                                                                                               Respondents



https://www.mhc.tn.gov.in/judis             ( Uploaded on: 17/03/2025 06:50:21 pm )
                     1/6
                                                                                                W.A.(MD)No.1532 of 2022

                     Prayer: Writ Appeal filed under Clause 15 of Letters Patent to set aside
                     the order dated 08.12.2022 in W.P(MD)No.19483 of 2022 and allow the
                     writ appeal as prayed for.


                                        For Appellants           : Mr.S.Ramesh

                                        For Respondents : Mr.S.RA.Ramachandran
                                                          Additional Government Pleader
                                                          for R.1 & R.2

                                                                   Mr.V.Nagendran for R.3

                                                                   Mr.C.Gugaseelarupan for R.4

                                                               JUDGMENT

(Judgment of the Court was made by G.R.Swaminathan J.)

Heard both sides.

2.The District Revenue Officer, Madurai issued enquiry notice

dated 14.08.2012 calling upon the appellants to attend the enquiry.

Challenging the same, the appellants filed W.P(MD)No.19483 of 2013.

The writ petition was dismissed by the learned single Judge on

08.12.2022 on the ground that challenge at the stage of notice may not

really lie. Questioning the said order, this intra-Court appeal has been

filed.

https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/03/2025 06:50:21 pm )

3.It is true that the writ Court would be reluctant to interfere at the

show cause notice. But then, if it is demonstrated that notice has been

issued without jurisdiction, then the writ Court is obliged to intervene.

In this case, the third respondent herein has given some complaint before

the District Collector, Madurai on public grievance redressal day. The

said application appears to have been forwarded to the Tahsildar,

Madurai North. The Tahsildar, Madurai North conducted enquiry and

submitted report on 17.12.2012.

4.We fail to understand as to how the report was sent to the

Assistant Commissioner (Excise), Madurai. The said authority

subsequently sent report dated 02.07.2012 to the District Revenue

Officer, Madurai stating that mutation of patta in favour of

Muthunayagam Pillai, father of the appellant was improper and that

appropriate changes should be made in the revenue record. Based on this

communication dated 02.07.2012 sent by the Assistant Commissioner

(Excise), Madurai, the impugned notice came to be issued by the District

Revenue Officer. We also fail to understand as to how the Assistant

Commissioner (Excise), Madurai North could have even intervened in

https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/03/2025 06:50:21 pm )

the matter. If according to the third respondent, the entry in the revenue

record is improper, appropriate method is either to file a civil suit or file

an appeal before the concerned authority. Giving representation and

obtaining a finding behind the back of the appellant cannot be endorsed.

We are satisfied that the impugned notice was without jurisdiction. It is

set aside.

5.This Writ Appeal is allowed. Liberty is granted to the

respondents to work out their rights in the manner known to law. No

costs. Consequently, connected miscellaneous petition is closed.

                                                                     [G.R.S., J.]    [M.J.R., J.]
                                                                              04.03.2025


                     NCC : Yes / No
                     Index : Yes / No
                     Internet : Yes/ No
                     MGA

                     To

1.The Assistant Commissioner (Excise), Madurai District, Madurai.

2.The District Revenue Officer (DRO), Madurai District, Madurai.

https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/03/2025 06:50:21 pm )

3.The Executive Officer, Arulmigu Edaganathasamy Temple, Thiruvedagam, Madurai North Taluk, Madurai District.

https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/03/2025 06:50:21 pm )

G.R.SWAMINATHAN,J.

AND M.JOTHIRAMAN, J.

MGA

04.03.2025

https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/03/2025 06:50:21 pm )

 
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