IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04.02.2026 CORAM THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN C.M.P.No.27158 of 2025 in W.A.No.SR 158305 of 2025 A.E.Nagarajan S/o.A.Elumalai No.80/113, Mukaneri Kadu 13th Ward, Kannankurichi Salem- 636 008. Appellant(s) Vs The Secretary To Government Of Tamil Nadu Commercial Taxes And Registration (G) Department Fort St. George, Chennai- 600 009 and 2 others Respondent(s) For Appellant(s): Ms. V.Sindhu Nathi For Respondent(s): Mr. E.Vijay Anand Additional Government Pleader for R1 & R2 _________ p. 2 ORDER (Order of the Court was made by the Hon'ble Chief Justice) Heard on the application for condonation of delay. 2. Taking into consideration the short delay of 22 days in filing the appeal and the cause shown, we are inclined to condone the delay. 3. Application is allowed. 4. List the appeal for admission. (MANINDRA MOHAN SHRIVASTAVA, CJ) (G.ARUL MURUGAN,J) 04.02.2026 kpl _________