Baskaran.K v. The Commissioner
Tamil Nadu HR & CE Act, 1959 – Section 54(4) – appeal against Joint Commissioner's order under Section 54(1) – limitation of one month from date of receipt of order
Case brief
What is this about?
Madras High Court (Madurai Bench), G.R. Swaminathan J, W.P(MD)No.14095 of 2025 (decided 07.10.2025): Writ of Certiorari under Article 226 allowed, quashing the Commissioner, HR & CE appellate order in R.C.No.55354/2022/D2 dated 06.01.2025 which had set aside the Joint Commissioner, Trichirappalli's order dated 31.10.2020 recognising the petitioner as hereditary trustee of Arulmighu Sutharathneshwar Temple, Uttathur. The appeal under Section 54 of the TN HR & CE Act was filed about two years late; Section 54(4) prescribes one month from receipt of the order; per Ganesan (2019 (7) SCC 108), Section 5 of the Limitation Act does not apply and the Commissioner cannot condone delay; the appellate order was therefore without jurisdiction. The court noted its ruling does not affect suo motu revisional power under Section 69(2). Keywords: hereditary trustee, HR & CE, limitation, condonation of delay, Section 54(4), Section 69(2), certiorari, jurisdiction.