W.P.No. 14684 of 2011 IN HIGH COURT OF JUDICATURE AT MADRAS DATED : 16.03.2020 CORAM: HON'BLE MR. JUSTICE R.MAHADEVAN W.P.No.14684 of 2011 and M.P.No. 1 of 2011 Jayapradha ...Petitioner Vs 1. Income Tax Officer, Central Circle XV, Chennai 600 034. 2. Deputy Commissioner of Income Tax, Films Circle, Chennai 600034. 3. Commissioner of Income Tax, Tamil Nadu IV, No.121, Uthamar Gandhi Salai, Chennai 600 034. 4. Chief Commissioner of Income Tax, No.121, Uthamar Gandhi Salai, Chennai 600 034. ...Respondents Writ Petition filed under Article 226 of Constitution of India praying for issuance of Writ of Mandamus, directing respondents herein to refund amount of Rs.49,77,210/- along with interest as provided under Income Tax Act, 1961 which was collected by respondents as compounding fees for withdrawal of complaints filed 1/5 http://www.judis.nic.in W.P.No. 14684 of 2011 by 1st respondent in EOCC No.182 of 1985 to 186 of 1985 and EOCC No.816 of 1985 on file of Additional Chief Metropolitan Magistrate Court (Economic Offences) Chennai or direct respondents herein to set off amount of Rs.49,77,210/- paid as compounding fee along with interest in respect of future income tax payable by petitioner. For Petitioner : Mr.T.T.Ravichandran For Respondents : Mr.A.P. Srinivas Central Govt. Standing Counsel ORDER Heard both sides and perused materials placed before this Court. 2.The petitioner has come up with this writ petition seeking mandamus, directing respondents to refund sum of Rs.49,77,210/- along with interest as provided under Income Tax Act, 1961, which was collected towards compounding fees for withdrawal of complaints filed by 1st respondent in EOCC Nos.182 to 186 of 1985 and EOCC No.816 of 1985 on file of Additional Chief Metropolitan Magistrate Court (Economic Offences) Chennai or to set off 2/5 http://www.judis.nic.in W.P.No. 14684 of 2011 said sum of Rs.49,77,210/- in respect of future income tax payable by petitioner. 3.Upon notice, respondents filed detailed counter affidavit inter alia stating that conduct of petitioner has to be viewed very seriously in invoking writ jurisdiction of this Court especially after observation of Division Bench that it was clear case of abuse of process of court and in view of levying cost of Rs.25,000/- in W.A.No.523 of 2003 and also in light of dismissal of petitioner's Special Leave Petition by Supreme Court; present writ petition is filed by petitioner with intention to prevent collection of huge arrears of tax, penalty and interest payable by her for various assessment years both under Income Tax Act and Wealth Tax Act; and petitioner has remitted only Rs.2 lakhs for various assessment years during pendency of these proceedings. Hence, respondents prayed for dismissal of this writ petition. 4.Having regard to averments so made in counter affidavit filed by respondents, this Court is of view that nothing survives 3/5 http://www.judis.nic.in W.P.No. 14684 of 2011 for consideration in this writ petition. However, petitioner is granted liberty to agitate her claims, if any, before authority concerned in manner known to law. 5.Accordingly, this writ petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed. 16.03.2020 Index: Yes/No Internet: Yes/No mp To 1. Income Tax Officer, Central Circle XV, Chennai 600 034. 2. Deputy Commissioner of Income Tax, Films Circle, Chennai 600 034. 3. Commissioner of Income Tax, Tamil Nadu IV, No.121, Uthamar Gandhi Salai, Chennai 600 034. 4. Chief commissioner of Income Tax, No.121, Uthamar Gandhi Salai, Chennai 600 034. R.MAHADEVAN, J. 4/5 http://www.judis.nic.in W.P.No. 14684 of 2011 mp/rk W.P.No.14684 of 2011 and M.P.No. 1 of 2011 16.03.2020 5/5 http://www.judis.nic.in Jayapradha v. Income-tax Officer, Central Circle XV, Chennai / Deputy Commissioner of Income-tax, Films Circle, Chennai / Commissioner of Income-tax, Tamil Nadu IV, Chennai/ Chief CIT, Chennai