IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26.02.2026 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN WA No. 471 of 2026 and CMP N o . 4430 of 2026 A.E.Nagarajan S/o.A.Elumalai, No.80/113, Mukaneri Kadu 13th Ward, Kannankurichi, Salem-636 008. Appellant(s) Vs 1.The Secretary to Government of Tamil Nadu Commercial Taxes and Registration (G) Department Fort St. George, Chennai-600 009. 2.The Deputy Registrar of Chits Salem (West) Near Mariamman Temple Sivathapuram, Chengikottai, Salem-636 307. 3.Salem Sree Ramavilas Chit Company (P) Ltd 28, Ariya Vysyal Street, Shevapet, Salem-636 002. Respondent(s) ______________ p. 2 PRAYER : Appeal under Clause 15 of the Letters Patent to allow this appeal by setting aside the order in W.P.No.28556 of 2025, dated 04.08.2025. For Appellant(s): Mr.S.Esakkimuthu For Respondent(s):Mr.K.Karthik Jagannath Government Advocate for R1 and R2 JUDGMENT (Delivered by the Hon'ble Chief Justice) Heard learned counsel for the parties. 2. Learned counsel for the appellant would submit that even though the learned Single Judge granted relief to the extent of setting aside the order passed by the Appellate Authority and remanding the case for consideration afresh, an onerous condition of deposit of a sum of Rs.1,50,000/- has been imposed. 3. After going through the order, we find that the learned Single Judge has been quite liberal in granting relief to the appellant, who, as the order shows, was duly noticed, but was ______________ p. 3 seeking repeated adjournments. Therefore, in our considered opinion, imposition of aforesaid condition by the learned Single Judge does not warrant any interference. Writ appeal is dismissed. There shall be no order as to costs. Consequently, interim applications stands closed. (MANINDRA MOHAN SHRIVASTAVA, CJ) (G.ARUL MURUGAN,J) 26.02.2026 Index : Yes/No Neutral Citation : Yes/No sasi To: 1.The Secretary to Government of Tamil Nadu Commercial Taxes and Registration (G) Department Fort St. George, Chennai- 600 009. 2.The Deputy Registrar of Chits Salem (West) Near Mariamman Temple Sivathapuram, Chengikottai, Salem- 636 307. ______________ p. 4 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J. (sasi) WA No. 471 of 2026 26.02.2026 ______________