P.Elangoven vs. The Joint Commissioner / Executive Officer
Original PDF →Facts
The petitioner, P. Elangovan, filed a writ petition challenging a notice dated July 15, 2026, issued by the Joint Commissioner/Executive Officer, Arulmigu Aranganathaswamy Temple, Srirangam (the respondent). The notice proposed proceedings under Section 78 of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959, due to alleged arrears of license fee for the past year and subletting of the property for a hotel business. The petitioner sought to quash this notice and requested reasonable time to pay the admitted arrears of rent and GST, without coercive eviction. The petitioner also made a representation dated July 24, 2026.
Held
The Court noted that the impugned notice was a proposal to initiate proceedings under Section 78 of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959, due to alleged arrears of license fee and subletting. The Court recorded the petitioner's statement that the amount would be paid within two months. However, the Court held that whether the property was sublet or the petitioner was carrying on business himself is a subject for inquiry by the respondent. Therefore, the petitioner was directed to submit a proper reply to the respondent. The respondent was directed to consider the reply and pass appropriate orders within 30 days of receiving it. The petitioner was also directed to discharge the liability as on date within two months from the date of receipt of the order. The writ petition was disposed of with these directions.
Key Issues
1. Whether the impugned notice dated July 15, 2026, proposing proceedings under Section 78 of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959, is legally sustainable, considering the petitioner's claim of admitted arrears and request for time to pay, and the alleged subletting of the property. Petitioner's arguments: The petitioner sought to quash the notice and requested reasonable time to pay admitted arrears of rent and GST. The petitioner's counsel stated that the petitioner would pay the amount within two months. Respondent's arguments: The respondent issued the notice proposing proceedings under Section 78 of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959, citing arrears of license fee and subletting. The respondent's counsel took notice of the petition.
Sections Cited
Section 78
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Before: and
Mr.M.Saravanan, learned standing counsel, takes notice for the respondent. 2.By consent, this writ petition is disposed of at the time of admission, after hearing the learned counsel for the petitioner and the learned standing counsel for the respondent. 3.In this writ petition, the petitioner has challenged impugned notice issued by the respondent bearing Na.Ka.No.5393/1432/C3(4), dated 15.07.2026. Relevant portion of the impugned notice reads as under:- 2/6 https://www.mhc.tn.gov.in/judis 3/6 https://www.mhc.tn.gov.in/judis
Reading of the impugned notice indicates that there is only a proposal to initiate proceedings under Section 78 of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959, as the petitioner is reportedly in arrears of license fee for the last one year and that the petitioner has sublet the property to a third party for hotel business. 5.The statement of the learned counsel for the petitioner that the petitioner will pay the amount within two months stands recorded. 6.However, whether the petitioner has sublet the property or whether the petitioner is carrying on the business by himself is a subject matter of an enquiry by the respondent. Therefore, it is for the petitioner to give a proper reply with the respondent. The respondent is directed to consider the reply to be submitted by the petitioner and pass appropriate orders within a period of 30 days from date of receipt of such reply. The petitioner shall however discharge the liability as on date within a period of two months from date of receipt of a copy of this order. The reply shall be submitted by the petitioner forthwith. 4/6 https://www.mhc.tn.gov.in/judis
With the aforesaid directions, the Writ Petition stands disposed of. No costs. Consequently, connected Miscellaneous Petition is closed. Index : Yes / No 31.07.2026 Internet : Yes / No mm 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
mm
2026 6/6 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.