W.P(MD)No.22643 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 07.08.2026 CORAM: THE HONOURABLE MR.JUSTICE M.DHANDAPANI W.P(MD)No.22643 of 2026 and WMP (MD) No.16877 of 2026 S.Kochuthresya ... Petitioner(s) vs. The Tahsildar, Thiruvattar Taluk, Kanyakumari District. ... Respondent(s) PRAYER : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent pertaining to its impugned order of Application Rejected in Application No. TN-7202606091660 Transaction Reference No. TNCIT000000013546213 dated Nil and to quash the same and consequently direct the respondent to issue legal heir certificate to the petitioner as the petitioner is the legal heir of the petitioners sister Elizabeth, D/o. Manas and Snehappu within a stipulated period. For Petitioner : Mr. S.Sivakumar 1/6 https://www.mhc.tn.gov.in/judis W.P(MD)No.22643 of 2026 For R1 : Ms.K.R.Shivashankari, AGP O R D E R Challenging the order of rejection passed by the respondent on the petitioner's application seeking issuance of a Legal Heir Certificate, the present writ petition has been filed. 2. Heard the learned counsel for the parties. By consent of both parties, the Writ Petition is taken up for final disposal at the admission stage itself. 3. The learned counsel appearing for the petitioner would submit that the petitioner is the sister of the deceased. The petitioner's brother predeceased his wife and thereafter, his wife also died without leaving behind any children. Thereafter, the petitioner made an application for issuance of a Legal Heir Certificate in terms of G.O.(Ms.)No.110, Revenue and Disaster Management, Revenue Administration Wing, dated 13.03.2024. However, the said application was rejected without properly considering the provisions contained in the said 2/6 https://www.mhc.tn.gov.in/judis W.P(MD)No.22643 of 2026 Government Order. Challenging the same, the present writ petition has been filed. 4. The learned counsel appearing for the petitioner would further submit that, as per Clause I.(E)(ii) of G.O.Ms.No.110, dated 13.03.2024, where both spouses have died without leaving behind any children, the parents of the deceased and the siblings, namely, brothers and sisters of the deceased, are entitled to obtain a Legal Heir Certificate, subject to the conditions stipulated therein. Therefore, the rejection of the petitioner's application is not sustainable. 5. The learned Additional Government Pleader appearing for the respondent would submit that this Court may be pleased to set aside the impugned order and remand the matter to the respondent for fresh consideration and to pass appropriate orders in accordance with G.O.Ms.No.110, dated 13.03.2024. 6. In view of the above submissions, the impugned order is set aside. The matter is remanded to the respondent, who shall consider the petitioner's application afresh, in the light of the provisions contained in G.O.Ms.No.110, 3/6 https://www.mhc.tn.gov.in/judis W.P(MD)No.22643 of 2026 dated 13.03.2024, particularly Clause I.(E)(ii) and pass appropriate orders on merits and in accordance with law, after affording an opportunity of hearing to the petitioner, if necessary. Such exercise shall be completed within a period of four weeks from the date of receipt of a copy of this order. 7. The Writ Petition is disposed of with the above directions. No costs. Consequently, the connected miscellaneous petition is closed. 07.08.2026 NCC : Yes / No Index : Yes / No Internet : Yes PKN 4/6 https://www.mhc.tn.gov.in/judis W.P(MD)No.22643 of 2026 To The Tahsildar, Thiruvattar Taluk, Kanyakumari District. 5/6 https://www.mhc.tn.gov.in/judis W.P(MD)No.22643 of 2026 M.DHANDAPANI ,J. PKN ORDER MADE IN W.P(MD)No.22643 of 2026 DATED : 07.08.2026 6/6 https://www.mhc.tn.gov.in/judis