T.K.Suresh Kumar Vs B.Jothi Nirmalasamy, Ias. — Madras HC (2026) — LawSathi Research

T.K.Suresh Kumar Vs B.Jothi Nirmalasamy, Ias. — Madras HC (2026) — LawSathi Research

What the court decided

AI extract

Outcome

All contempt petitions (CONT P Nos. 1652, 1988, 1997, 2000, 2014, 2017 of 2024 and CONT P SR No. 88119 of 2024) closed at the request of petitioners' counsel owing to pendency of SLPs in the Supreme Court; Sub Application (OS).No.625 of 2024 closed; Contempt Petition SR No. 88119 of 2024 closed at the SR stage; connected sub applications, if any, closed; no costs. No adjudication on the merits of the alleged contempt.

Issue for consideration

Whether the respondents should be punished for grave contempt and gross disobedience of this Court's order dated 31.08.2016 in W.A.No. 2280 of 2011, and whether, in view of the pendency of Special Leave Petitions before the Supreme Court of India, the contempt petitions should be continued or closed.

Court's answer

In view of the submission of the learned counsel for the petitioners that Special Leave Petitions are pending in the Hon'ble Supreme Court of India, the contempt petitions are closed, and Sub Application (OS).No.625 of 2024 stands closed.

Ratio / Principle

Consequently, Contempt Petition SR.No.88119 of 2024 is closed at the stage of SR (scrumtiny/register stage).

Key takeaways

The connected sub applications, if any, are closed, with no costs.ratio¶¶39

Detailed headnote1 paragraphs

Madras High Court (S.M. Subramaniam & C. Kumarappan, JJ.), common order dated 20-02-2026 in CONT P Nos. 1652, 1988, 1997, 2000, 2014, 2017 of 2024 and CONT P SR No. 88119 of 2024: contempt petitions filed by two State Tax Officers (Inspection, Intelligence, Chennai) seeking punishment of the Secretary to Government, Commercial Taxes and Registration Department (B. Jothi Nirmalasamy, IAS) and the Principal Secretary/Commissioner of Commercial Taxes (D. Jagannathan, IAS) for grave contempt and gross disobedience of the order dated 31.08.2016 in W.A.No. 2280 of 2011, closed at the request of petitioners' counsel in view of pendency of Special Leave Petitions before the Hon'ble Supreme Court of India. Sub Application (OS).No.625 of 2024 closed; Contempt Petition SR No. 88119 of 2024 closed at SR stage; connected sub applications, if any, closed; no costs. Order made by S.M. Subramaniam J. No findings on the merits of the alleged contempt.

2026:MHC:798

CONT P No. 1652 of 2024

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 20-02-2026

CORAM

THE HON'BLE MR JUSTICE S. M. SUBRAMANIAM

AND

THE HON'BLE MR.JUSTICE C.KUMARAPPAN

CONT P NO. 1652 OF 2024, CONT P SR NO. 88119 OF 2024, CONT P NO. 1988 OF 2024,CONT P NO. 1997 OF 2024,CONT P NO. 2017 OF 2024,CONT P NO. 2000 OF 2024,CONT P NO. 2014 OF 2024

CONT P No. 1652 of 2024

T.K.Suresh Kumar S/o. T.K.Kutty, State Tax Officer, Inspection, Intelligence - I, Chennai - 06.

Hari Kumar, S/o. Krishnan, State Tax Officer, Inspection, Intelligence, Chennai - 06.

..Applicant(s)

Vs

B.Jothi Nirmalasamy, Ias. The Secretary to Tamilnadu Government, Commercial Taxes and Registration Department, Secretariat, Chennai 600 009.

D. Jagannathan, I.A.S., The Principal Secretary and Commissioner of Commercial Taxes, Ezhilagam, 1st Floor, Chepauk, Chennai 600 005.

..Respondent(s)

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CONT P No. 1652 of 2024

To punish the respondents for committing grave contempt and gross disobedience of the order passed by this Court in W.A.No. 2280 of 2011, dated 31.08.2016.

CONT P No. 1652, 1997, 1988, 2000 & 2017 of 2024

For Petitioner(s): Mr.R.Ramachandran For Contemnor(s): Mr. Harsha Raj, Special Government Pleader for R1& 2

CONT P No. 2014 of 2024

For Petitioner(s): Mr.S.Sivakumar For Contemnor(s): Mr. Harsha Raj, Special Government Pleader for R1& 2

CONT P No. 2000 of 2024 & CONT P.No.88119 of 2024

For Petitioner(s): Mr.S.Sivakumar For Contemnor(s): Mr. Harsha Raj, Special Government Pleader for R1& 2

COMMON ORDER

(Order of the Court was made by S.M.Subramaniam J.)

Learned counsel for the petitioners would submit that due to pendency of

Special Leave Petitions in the Hon’ble Supreme Court of India, the contempt

petitions may be closed.

In view of the submission of the learned counsel for the petitioners,

the contempt petitions are closed. Sub Application (OS).No.625 of 2024 stands

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CONT P No. 1652 of 2024

closed and consequently, contempt Petition Sr.No.88119 of 2024 is closed at the

stage of SR. The connected sub applications, if any, are closed. No costs.

(S.M.S.,J.) (C.K.,J.) 20-02-2026

Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No

GD

Note: Registry is directed to type the remaining cause titles.

To

B.Jothi Nirmalasamy, IAS., Secretary to Tamilnadu Government, Commercial Taxes and Registration Department, Secretariat, Chennai 600 009.

Dr.D.Jagannathan, I.A.S., Principal Secretary and Commissioner of Commercial Taxes, Ezhilagam, 1st Floor, Chepauk, Chennai 600 005.

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CONT P No. 1652 of 2024

S.M.SUBRAMANIAM, J. AND C.KUMARAPPAN, J.

GD

CONT P NO. 1652 OF 2024, CONT P SR NO. 88119 OF 2024, CONT P NO. 1988 OF 2024,CONT P NO. 1997 OF 2024,CONT P NO. 2017 OF 2024,CONT P NO. 2000 OF 2024,CONT P NO. 2014 OF 2024

20-02-2026

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