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M/S.Sarmas Press (Offset And Digital ... vs Chief Electoral Officer And Principal ...
2026 Latest Caselaw 990 Mad

Citation : 2026 Latest Caselaw 990 Mad
Judgement Date : 9 March, 2026

[Cites 1, Cited by 0]

Madras High Court

M/S.Sarmas Press (Offset And Digital ... vs Chief Electoral Officer And Principal ... on 9 March, 2026

Author: D.Bharatha Chakravarthy
Bench: D.Bharatha Chakravarthy
                                                                                     W.P.(MD)No.13783 of 2022

                          BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                                DATED : 09.03.2026

                                                         CORAM:

                    THE HONOURABLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY

                                           W.P.(MD)No.13783 of 2022


                 M/s.Sarmas Press (Offset and Digital Printers),
                 Represented by its Proprietor,
                 S.Lalitha, W/o.T.Sivaraman,
                 No.1, Ganesh Nagar, 4th Street,
                 Pudukottai - 622 001.                                                    ... Petitioner
                                                       -vs-

                 1.Chief Electoral Officer and Principal Secretary to the Government,
                   Public (Elections-IV) Department,
                   Secretariat, Government of Tamil Nadu,
                   Namakkal Kavignar Maaligai,
                   Fort St. George, Chennai – 600 009.

                 2.The District Election Officer and
                    the District Collector,
                   Collector's Office,
                   Thanjavur - 613 001.                                                   ... Respondents

                 PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, to
                 issue a Writ of Certiorarified Mandamus, calling for the records relating to the
                 order dated 30.07.2022 bearing R.C.No.1267/2017/G1 of the second respondent
                 and quash the same and consequently, direct the second respondent to pay
                 Rs.34,60,500/- (Rupees Thirty Four Lakhs Sixty Thousand and Five Hundred

                                                                                                ____________
                                                                                               Page 1 of 11




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                                                                                             W.P.(MD)No.13783 of 2022

                 only) being the amount payable to the petitioner Firm along with interest at the
                 rate of 18 % per annum from 01.09.2017 till the date of disbursement to the
                 petitioner Firm.
                 [Prayer is amended vide order dated 21.07.2025, made in W.M.P.(MD)No.13157
                 of 2024]
                                  For Petitioner           : Mr.R.Bharadwajaramasubramaniam
                                                             for M/s.Vivtri Law

                                  For Respondents          : Mr.M.Lingadurai
                                                             Special Government Pleader

                                                            ORDER

The Writ Petition is filed for issuance of a Writ of Certiorarified

Mandamus, calling for the records relating to the order dated 30.07.2022 bearing

R.C.No.1267/2017-G1 of the second respondent, quash the same and

consequently, direct the second respondent to pay a sum of Rs.34,60,500/-, being

the amount payable to the petitioner Firm, along with further interest at the rate of

18% per annum from 01.09.2017 till the date of disbursement.

2. Upon hearing the learned counsel appearing for the petitioner and the

learned Special Government Pleader appearing for the respondents and upon

perusing the material records of the case, it is the case of the petitioner that when

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the Tamil Nadu State Legislative Assembly Elections took place in the year 2016,

on an emergent basis, for printing certain materials such as stationery, posters,

booklets, etc., the Returning Officers, without any tender or written contract,

engaged the services of the petitioner. The petitioner responded to the request on

an emergency basis and supplied the required materials.

3. The petitioner raised detailed invoices mentioning the number of copies

of the booklets printed in respect of each constituency, the rate per copy and the

total amount payable. According to the petitioner, the total claim in respect of all

the six constituencies in Thanjavur District was a sum of Rs.51,10,500/-, out of

which only a sum of Rs.16,50,000/- was disbursed, leaving a balance amount.

4. It is further stated that as and when the amounts were credited by each of

the Returning Officers of the respective constituencies, the petitioner issued due

stamped receipts and also annexed the relevant communication specifying the

invoices against which the payments were being appropriated. The respondents

received the same but did not dispute any further liability at that point of time.

However, in the year 2017, when the petitioner started claiming the balance

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amount, the respondents suddenly alleged that the claim was fraudulent and

inflated.

5. The petitioner thereafter submitted a detailed representation explaining

and justifying the claim. Subsequently, the respondents constituted a Committee

and the petitioner appeared before the Committee, producing all the relevant

invoices and supporting documents in support of its claim. However, no report of

the Committee was communicated and the amount was not disbursed.

6. When the petitioner filed the present Writ Petition seeking a Mandamus,

the impugned order came to be passed during the pendency of the writ petition

reiterating the earlier stand taken in the year 2017 that the accounts were not

proper and that the petitioner had made fraudulent and inflated claims. According

to the petitioner, such a stand cannot be taken ex post facto after having engaged

the services of the petitioner and having accepted the supplies made.

7. The learned counsel for the petitioner therefore contends that the

respondents, being authorities of the State, having engaged the services of the

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petitioner and having received the materials supplied, cannot now deny payment.

In the absence of any contemporaneous objection regarding the rates quoted or

the quantity supplied, the claim of the petitioner ought to be treated as admitted

and this Court should exercise jurisdiction under Article 226 of the Constitution

of India and direct payment of the amount due. The learned counsel also pleads

that the petitioner being an elderly person, she has been waiting for payment since

the year 2016, and nearly ten years have elapsed.

8. Per contra, the learned Special Government Pleader, by placing the

compiled records before this Court, would submit that for the printing and other

election-related works, the Government Press was primarily engaged and

supplied the majority of the stationery. Apart from that, for other materials such

as, posters and booklets, a total sum of Rs.20,00,000/- was sanctioned to

Thanjavur District, which was distributed equally among the eight Assembly

constituencies, with authority given to the respective Returning Officers to utilise

the said amount.

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9. According to the respondents, the petitioner firm could have been

engaged only within the limits of the funds so allocated. The said amount was

duly paid through bank transfer. The petitioner has subsequently appropriated the

said payments towards only certain invoices and has claimed a balance amount. It

is the further stand of the respondents that as early as in the year 2017, the

petitioner was informed that the claim could not be entertained, as there was no

budget allocation, work order or justification for the same. Since the petitioner

continued to press the claim, the District Collector constituted a Committee. The

Committee recorded statements, examined the invoices and placed the materials

before the District Collector, who thereafter passed the impugned order rejecting

the claim.

10. It is further submitted that subsequently the Government issued G.O.

(D).No.83, Public (Elections-II) Department, dated 19.02.2021, fixing the rates

for printing various items for election purposes. Even if the petitioner's claim is

assessed by applying the said rates, after deducting the amounts already paid and

verifying the invoices, only an additional sum of Rs.69,950/- would be payable.

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11. I have considered the rival submissions made on either side and perused

the material records of the case.

12. It is true that the respondents, being authorities of the State, cannot act

unfairly towards a supplier who had supplied materials with the legitimate

expectation of payment. At the same time, for this Court to direct payment in

exercise of jurisdiction under Article 226 of the Constitution of India, the claim

must either be admitted or the conduct of the respondents must indicate tacit

approval of the rates quoted by the petitioner.

13. In the present case, it is seen from the records that from the very

beginning, the respondents have consistently taken the stand that the amounts

claimed by the petitioner are not acceptable and that the Returning Officers were

empowered to incur expenditure only within the allocated amounts.

14. Though the petitioner cannot be compelled to adopt the rates quoted by

others and may quote his own rates, it is evident that the rates claimed by the

petitioner were never approved nor was the total amount agreed upon by the

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respondents. The impugned order also raises factual disputes with regard to the

genuineness of the transactions, the correctness of the accounts and the quantum

of the claim. It is also stated that the printing was primarily done only through

Government Press. The printer engaged in respect other two constituencies in

Thanjavur District or other constituencies in the State have not claimed additional

amounts.

15. In view of the above, when there exists a substantial dispute between

the parties with reference to the factual aspects regarding the amount payable and

the rates claimed, this Court is of the view that the matter cannot be adjudicated

in the proceedings under Article 226 of the Constitution of India.

16. The questions relating to the actual quantity supplied, the correctness of

the invoices, the appropriation of payments made by the Returning Officers and

the admissibility of the rates claimed are all matters which require appreciation of

evidence and, if necessary, cross-examination of witnesses. Therefore, except to

relegate the parties to the Civil Court, this Court is not in a position to grant the

main relief sought for by the petitioner. However, as and when the petitioner files

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a civil suit, it will be open to the petitioner to seek exclusion of the period during

which the present writ petition was pending for the purpose of limitation. At the

same time, since it is stated by the respondents themselves that even by applying

the 2021 Government Order rates, a sum of Rs.69,950/- would be payable, the

said amount can be directed to be paid in the meanwhile, though the rates will not

be decisive and it will be open for the parties to contend otherwise before the

Civil Court.

17. Accordingly, this Writ Petition is disposed of on the following terms:-

(i) In view of the disputed questions of fact, the prayer to quash the

impugned order and to direct the respondents to pay the balance sum of

Rs.34,60,500/- cannot be granted. It is open to the petitioner Firm to approach the

competent Civil Court to claim the balance amount, if any, due.

(ii) As and when such a suit is filed, it will be open to the petitioner to seek

exclusion of the period spent in prosecuting the present writ petition for the

purpose of limitation.

(iii) In the meanwhile, since the respondents themselves have calculated

that a sum of Rs.69,950/- would be payable by applying the 2021 rates, the said

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amount is directed to be paid by the respondents to the petitioner along with

interest at the rate of 9% per annum from 28.06.2022 (the date of filing of the writ

petition) till the date of disbursement. The amount shall be paid within a period of

eight weeks from the date of receipt of a web copy of this order without waiting

for the certified copy.

No costs.

09.03.2026

Neutral Citation : No smn2

To:-

1.The Chief Electoral Officer and Principal Secretary to the Government, Public (Elections-IV) Department, Secretariat, Government of Tamil Nadu, Namakkal Kavignar Maaligai, Fort St. George, Chennai – 600 009.

2.The District Election Officer and the District Collector, Collector's Office, Thanjavur - 613 001.

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D.BHARATHA CHAKRAVARTHY, J.

smn2

09.03.2026

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