BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 20.06.2024 CORAM:

THE HONOURABLE MR.JUSTICE R.VIJAYAKUMAR C.M.A(MD)No.26 of 2019 and C.M.P(MD) No.438 of 2019 A.Palraj ... Appellant/9^th Respondent / L.R of R6 -vs-

1. The Competent Authority, Special District Revenue Officer, TANPID Act, Madurai. ... 1^st Respondent/Applicant/

Petitioner

2. The Srivilliputtur Small Savings, D.No.10/140, Araichipatti Pillayar Kovil Street, Srivilliputtur Town, Virudhunagar District.

Represented through Sithiraputhiran, D.No.10/140, Araichipatti, Pillayar Kovil Street, Srivilliputtur Town, Virudhunagar District. ... 2^nd Respondent/Defaulted Financial Establishment (Memo dated 30.01.2024 in USR No. 3435 is recorded, to the effect that R2 is given up vide order of this Court dated 29.02.2024 made in C.M.A(MD) No.26 of 2019)

3. Sithiraputhiran (died)

(Memo recorded as R3 died and R4 to R6 are the Legal Heirs of R3, as per order of this Court dated 07.03.2018 in C.M.P(MD) No.9993 of 2017 in C.M.A.SR.(MD) No.42102/17)

4. Jeyalakshmi 5. Muthukumar

6. Rajaguru ... Respondents 3 to 6/

Respondents 2 to 5/ Accused/

Seller Alagar Ramanujam (Died) ... 6^th Respondent/Purchaser

7. Valliammal (died)

8. Muruganantham

9. Govind