CONT P No. 1591 of 2024 __________ Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-02-2026 CORAM THE HON'BLE MR JUSTICE S. M. SUBRAMANIAM AND THE HON'BLE MR.JUSTICE C.KUMARAPPAN CONT P No. 1591 of 2024 AND SUB APPL No. 484 to 486 of 2024 R.Kavitha Assistant Commissioner (ST)/Departmental Representative, G.S.T. Appeals, Trichy. ..Petitioner(s) Vs 1. B.Jothi Nirmalasamy IAS., and 3 others Former Secretary to the Government, Commercial Taxes and Registration Department, Fort St. George, Secretariat, Chennai 600 009. 2. Dr. D. Jagannathan, I.A.S., Commissioner of Commercial Taxes, O/o. the Commissioner of Commercial Taxes, Ezhilagam, Cheapauk, Chennai 600 005. 3. Mr. S. Sathish Kumar Assitant Lecturer/Program Manager, Commercial Taxes Training Institute, Integrated Building, South Tower, Saidapet, Government Farm Village, Chennai - 35. 4. Mr. R.M. Saravanan, Assistant Commissioner, VAT and Audit, TWB, O/o. the Commissioner of Commercil Taxes, Ezhilagam, Chepauk, Chennai - 5. https://www.mhc.tn.gov.in/judis CONT P No. 1591 of 2024 __________ Page2 of 6 ..Contemnor(s) SUB APPL No. 484 of 2024 R.Kavitha Assitant Commissioner (ST)/Departmental Representative, G.S.T. Appeals, Trichy. ..Applicant(s) Vs 1. B.Jothi Nirmalasamy Ias., And 3 Others Former Secretary to the Government, Commercial Taxes and Registration Department, Fort St. George, Secretariat, Chennai 600 009. 2. Dr.D. Jagannathan, I.A.S., Commissioner of Commercial Taxes, O/o. the Commissioner of Commercial Taxes, Ezhilagam, Cheapauk, Chennai 600 005. 3. Mr. S. Sathish Kumar, Assitant Lecturer/Program Manager, Commercial Taxes Training Institute, Integrated Building, South Tower, Saidapet, Government Farm Village, Chennai - 35. 4. Mr. R.M. Saravanan, Assistant Commissioner, VAT and Audit, TWB, O/o. the Commissioner of Commercil Taxes, Ezhilagam, Chepauk, Chennai - 5. ..Respondent(s) SUB APPL No. 485 of 2024 R.Kavitha Assitant Commissioner (ST)/Departmental Representative, G.S.T. Appeals, Trichy. ..Applicant(s) Vs 1. B.Jothi Nirmalasamy Ias., And 3 Others Former Secretary to the Government, Commercial Taxes and Registration Department, Fort St. George, Secretariat, Chennai 600 009. 2. Dr. D. Jagannathan, I.A.S., Commissioner of Commercial Taxes, O/o. the Commissioner of Commercial Taxes, https://www.mhc.tn.gov.in/judis CONT P No. 1591 of 2024 __________ Page3 of 6 Ezhilagam, Cheapauk, Chennai 600 005. 3. Mr. S. Sathish Kumar, Assitant Lecturer/Program Manager, Commercial Taxes Training Institute, Integrated Building, South Tower, Saidapet, Government Farm Village, Chennai - 35. 4. Mr. R.M. Saravanan, MR. R.M. SARAVANAN, Assistant Commissioner, VAT and Audit, TWB, O/o. the Commissioner of Commercil Taxes, Ezhilagam, Chepauk, Chennai - 5. ..Respondent(s) SUB APPL No. 486 of 2024 R.Kavitha Assitant Commissioner (ST)/Departmental Representative, G.S.T. Appeals, Trichy. ..Applicant(s) Vs 1. B.Jothi Nirmalasamy IAS., Former Secretary to the Government, Commercial Taxes and Registration Department, Fort St. George, Secretariat, Chennai 600 009. 2. Dr. D. Jagannathan, I.A.S., Commissioner of Commercial Taxes, O/o. the Commissioner of Commercial Taxes, Ezhilagam, Cheapauk, Chennai 600 005. 3. Mr. S. Sathish Kumar, Assitant Lecturer/Program Manager, Commercial Taxes Training Institute, Integrated Building, South Tower, Saidapet, Government Farm Village, Chennai - 35. 4. Mr. R.M. Saravanan, Assistant Commissioner, VAT and Audit, TWB, O/o. the Commissioner of Commercil Taxes, Ezhilagam, Chepauk, Chennai - 5. ..Respondent(s) CONT P No. 1591 of 2024 https://www.mhc.tn.gov.in/judis CONT P No. 1591 of 2024 __________ Page4 of 6 To punish the respondents 1,2 for committing civil contempt for their wilful disobedience and the respondents 3 and 4 for abetting such contemptuous act amounting to committing contempt to the orders pronounced by this Hon'ble Court in W.A.No. 2280 of 2011 dated 31.08.2016. SUB APPL No. 484 of 2024 To suspend the inter-se seniority list drawn from the year 1981 in the crade of ACTO (Now DCTO) vide order dated 27.12.2023 and in pursuant thereof, the other seniority lists drawn for other higher posts namely Commercial Tax Officers, Assistant Commissioners, Deputy Commissioners (CT), Joint Commissioners (CT) and Additional Commissioners (CT). SUB APPL No. 485 of 2024 To issue a direction to act upon the existing seniority list as confrimed by this Hon'ble Court in its orders dated 31.08.2016 for all crade posts SUB APPL No. 486 of 2024 To issue a direction to grant temporary promotions as Deputy Commissioner (CT) to the petitioner pending the above contempt petition. CONT P No. 1591 of 2024 For Petitioner(s): Mr.K.Krishnamoorthy and Ms.R.Kavitha, Party in person For Contemnor(s): Mr.C.Harsha Raj Spl.Govt.Pleader (Taxes) for R1 to R4 Order (Order of the Court was made by S.M.Subramaniam J.) Learned counsel for the petitioner appeared along with the petitioner-in- person, Smt.R.Kavitha and would submit that they are not willing to pursue the contempt application. https://www.mhc.tn.gov.in/judis CONT P No. 1591 of 2024 __________ Page5 of 6 2. In view of the said submission as well as the endorsement made in the case bundle, the Contempt Petition stands closed. Consequently, Sub Application is also closed. No costs. (S.M.S.,J.) (C.K.,J.) 24-02-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No vsi To 1. B.Jothi Nirmalasamy IAS., Former Secretary to the Government, Commercial Taxes and Registration Department, Fort St. George, Secretariat, Chennai 600 009. 2. Dr. D. Jagannathan, I.A.S., Commissioner of Commercial Taxes, O/o. the Commissioner of Commercial Taxes, Ezhilagam, Cheapauk, Chennai 600 005. 3. Mr. S. Sathish Kumar, Assitant Lecturer/Program Manager, Commercial Taxes Training Institute, Integrated Building, South Tower, Saidapet, Government Farm Village, Chennai - 35. 4. Mr. R.M. Saravanan, Assistant Commissioner, VAT and Audit, TWB, O/o. the Commissioner of Commercil Taxes, Ezhilagam, Chepauk, Chennai - 5. https://www.mhc.tn.gov.in/judis CONT P No. 1591 of 2024 __________ Page6 of 6 S.M.SUBRAMANIAM J. AND C.KUMARAPPAN J. vsi CONT P No. 1591 of 2024 and SUB APPL No. 484 to 486 of 2024 24-02-2026 https://www.mhc.tn.gov.in/judis