[Cites 3, Cited by 0]
Madras High Court
R.Kumaravel vs Director General Of Income Tax ... on 15 April, 2026
W.P.No.14645 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15.04.2026
CORAM
THE HONOURABLE MR. SUSHRUT ARVIND DHARMADHIKARI,
CHIEF JUSTICE
AND
THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN
WP No.14645 of 2026
and WMP No.15887 of 2026
R.Kumaravel
S/o.Ramanathan,
No.10/118, T B Koil Street,
Triplicane, Chennai - 600 005.
Petitioner(s)
Vs
Director General of Income Tax (Investigation)
Aayakar Kaaryaalay, 121, M G Road
Nungambakakm, Chenani - 600 034
and 7 others
Respondent(s)
For Petitioner(s): Mr. V.Raghavachari
Senior Counsel
for Mr.V.R.Shanmuganathan
For Respondent(s):Mr. AR.L.Sundaresan
Additional Solicitor General of India
assisted by Mr.A.P.Srinivas
Senior Standing Counsel for R1
Mr.V.Chandrasekaran
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W.P.No.14645 of 2026
for R2
Mr. Niranjan Rajagopalan
Standing Counsel
for R3 and R4
ORDER
(Order of the Court was made by the Hon'ble Chief Justice)
The petitioner has filed this writ petition seeking issuance of a
writ of mandamus directing respondent Nos.3 and 4, namely the
Election Commission of India and the Returning Officer, to verify
into the financial disclosures, sources of income, transactions, and
statutory filings of the fifth respondent (S.Udhayanidhi), made in his
election affidavits filed before the fourth respondent.
2. Learned Senior Counsel appearing on behalf of the
petitioner submits that a comparative analysis of the election
affidavits filed by the fifth respondent in 2021 and 2026, cross-
referenced with statutory filings before the Ministry of Corporate
Affairs (MCA), exposes a blatant pattern of material discrepancies.
He pointed out that there is unexplained disappearance of
previously declared assets; unexplained variations in loans; direct
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contradictions between sworn affidavit disclosures and official
corporate filings; mischaracterization of financial transactions;
suppression of statutory non-compliance; and financial activity
wholly disproportionate to the fifth respondent's declared income.
3. Learned Senior Counsel further submitted that these
glaring inconsistencies render the affidavits inherently unreliable
and defeat the core objective of electoral transparency. He added
that these false and incomplete disclosures constitute a clear
violation of the Representation of the People Act, 1951, thereby
directly infringing upon the fundamental right of voters to make an
informed electoral choice.
4. Learned Senior Counsel also submitted that the voter’s
right to know the antecedents of a candidate is a fundamental right
flowing from Article 19(1)(a) of the Constitution of India and that
information about the candidate is essential for meaningful exercise
of the franchise.
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5. Mr.Niranjan Rajagopalan, learned Standing Counsel accepts
notice on behalf of respondent Nos.3 and 4, and submits Section
125A of the Representation of the People Act, 1951 clearly provides
penal measure for filing affidavit giving false information or
concealing information. He submitted that qua complaints of filing
of false affidavit, a circular dated 24.8.2021 has been issued by the
Election Commission of India.
6. Mr.AR.L.Sundaresan, learned Additional Solicitor General of
India, along with Mr.A.P.Srinivas, learned Senior Standing Counsel,
appear on behalf of the first respondent and seek time to file a
reply.
7. Mr.V.Chandrasekaran, learned counsel, accepts notice on
behalf of the second respondent.
8. Issue notice to respondent Nos.5 to 8 returnable by
20.4.2026.
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List on 20.04.2026. The respondents are directed to file their
respective reply by then.
(SUSHRUT ARVIND DHARMADHIKARI,CJ) (G.ARUL MURUGAN,J)
15.04.2026
sasi
To:
1. The Director General of Income Tax (Investigation)
Aayakar Kaaryaalay, 121 M G Road Nungambakakm
Chenani - 600 034.
2. The Regional Director, Ministry of Corporate Affaris
Shastri Bhavan, 26 Haddows Road, Nungambakkam,
Chennai - 600 006
3. The Election Commission of India
Nirvachan Sadan, Ashoka Road, New Delhi-110 001
4. The Returning officer
District Election Officer and District Collector,
Collectorate, Chennai - 600 014
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