Disposed¶25

Pon Vasuki Ram v. the Principal Commissioner

Madras HC16 Dec 2025WP/18749/2023

Case brief

AI extract

What is this about?

Income tax refund of seized cash; interest on belated refund; Article 226 mandamus; writ petition closed with liberty to recover interest in manner known to law; Pon Vasuki Ram v. Principal Chief Commissioner of Income Tax and others; seizure dated 05.05.2016; Rs. 10,19,160/-; 1.5% interest claimed; Madras High Court; Justice C. Saravanan; order dated 16-12-2025; no costs.

What did the court decide?

Writ petition closed with liberty to the petitioner to recover interest in the manner known to law on the amount which was belatedly refunded; no costs. ¶25

Pon Vasuki Ram Vs the Principal Commissioner — Writ and Judicial Review | Madras HC (2025)

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WP No. 18749 of 2023

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 16-12-2025

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CORAM

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THE HON'BLE MR JUSTICE C. SARAVANAN

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WP No. 18749 of 2023

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Pon Vasuki Ram, (PAN. No. AYJPP6318P), S/o. Ponnusamy, No. 73/9, Pookollai Road, Mannargudi - 614 001.

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..Petitioner(s)

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The Principal Chief Commissioner Of Income Tax, Tamilnadu And Puducherry Region, No. 121., Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

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The Principal Commissioner Of Income Tax, Central Circle 2, No. 46, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

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The Deputy Commissioner Of Income Tax, Central Circle, 2(4), No. 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

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The Assistant Commissioner Of Income Tax, Central Circle 2(4), No. 46, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

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The Assistant Commissioner Of Income Tax, Circle 1, Thanjavur, Nanjikottai Road, Thanjavur.

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..Respondent(s)

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__________ Page 1 of 4

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https://www.mhc.tn.gov.in/judis

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WP No. 18749 of 2023

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PRAYER - This Writ Petition is filed under Article 226 of the Constitution of India, seeking a Writ of Mandamus, directing the Respondents to refund the cash Rs. 10,19,160/- seized on 05.05.2016 of along with 1.5% interest at once.

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For Petitioner(s): Mr.A.Chandrasekaran, for Mr.K.Soundara Rajan For Respondent(s): Mr. A.N.R.Jayaprathap Junior Standing Counsel

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O R D E R

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Learned counsel for the Petitioner submits that the Writ Petition has

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become partly infructuous in as much as the department has already refunded the amount. However, submits that the interest has not been paid for the belated refund.

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2.It is open for the Petitioner to recover the interest in the manner known to law.

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3.Therefore, this Writ Petition is closed with the above liberty to recover interest in the manner known to law on the amount which was belatedly refunded to the Petitioner. No costs.

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16-12-2025

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Neutral Citation: Yes/No GSA

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__________ Page 2 of 4

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https://www.mhc.tn.gov.in/judis

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WP No. 18749 of 2023

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