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2022 Supreme(Online)(MAD) 6444

HIGH COURT OF MADRAS
Hon`ble Mr.Justice B.PUGALENDHI
S.UMAYAL – Appellant
Versus
THE SECRETARY TO GOVERNMENT – Respondent


C O M M O N O R D E R

These writ petitions are filed as against the orders of the first respondent/Principal Secretary to Government, Commercial Taxes Department G.O.Ms.(D) No.358, 357 Commercial Taxes and Registration (K) Department, on the appeal filed by these petitioners, under Section 70 of Chit Funds Act, 1982.

2.Since both the writ petitions are arising out of the orders of the first respondent/Principal Secretary to Government, Commercial Taxes Department, both the writ petitions are taken up together and disposed of by this common order.

3.The petitioner in WP(MD) No.8472 of 2009 and the petitioners in WP(MD) No.8611 of 2009 are wife, daughter and husband respectively. They were the members of Chit Fund, namely Samayapurathal Chits Pvt Ltd, Trichy/the third respondent herein. The petitioner in WP(MD) No.8472 of 2009, namely, Umayal joined in the chit group No.HX and Ticket No.37, for the value of Rs.1,00,000/- payable at Rs.2500/- per month for 40 months and she participated in an auction conducted on 25.05.2002 and received a price amount of Rs.70,000/- and also executed a promissory note for Rs.87,500/- along with one surety, namely C.T.Sundar, who is none other than the hu

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