IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 13.11.2025 CORAM :

THE HONOURABLE MR. JUSTICE M. DHANDAPANI and W.M.P.Nos.14413 & 14415 of 2024 M/s.Mithram TN Nidhi Ltd., Represented by its Managing Director, Having its registered office at No.14/51-N5, Erumad, Konnachal Post, Cherangode, Pandalur Taluk, Nilgiris – 643 239. ... Petitioner Vs.

1.Union of India, Rep. by its Secretary, Ministry of Corporate Affairs, “A” Wing, Shashtri Bhavan, Rajendra Prasad Road, New Delhi – 110 001.

2.Assistant Director, Ministry of Corporate Affairs, 5th Floor, “A” Wing, Shashtri Bhavan, Rajendra Prasad Road, New Delhi – 110 001.

3.Deputy Director, Ministry of Corporate Affairs, Room No.525, “A” Wing, Shashtri Bhavan, Rajendra Prasad Road, New Delhi – 110 001.

4.Regional Director, Southern Region, Ministry of Corporate Affairs, Shashtri Bhavan, Block – 1, V Floor 26, Haddows Road, Chennai – 600 006.

5.The Registrar of the Companies, AGT Business Park, Avinashi Road, Civil Aerodrome Post, Coimbatore, Tamil Nadu – 641 014. ... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus, calling upon the records of the 2^nd respondent in respect of impugned order dated 09.04.2024 bearing SRN. No. R73276362/2024/CL-VII and quash the same and thereby consequentially direct the 2^nd respondent to consider Form NDH – 4 submitted by the petitioner dated 03.12.2020 vide SRN R73276362 and declare the petitioner as Nidhi Company under Section

406 Companies Act, 2013 read with Nidhi Rules, 2014.

For Petitioner : Mr.A.Palaniappan For Respondents : Mr.K.Subbu Ranga Bharathi Central Government Counsel *****

ORDER

This Writ Petition has been filed seeking a Writ of Certiorarified Mandamus, to call for the records of the 2^nd respondent in respect of impugned order dated 09.04.2024 bearing SRN.No.R73276362/2024/CL- VII and quash the same and thereby consequentially, to direct the 2^nd respondent to consider Form NDH – 4 submitted by the petitioner dated

03.12.2020 vide SRN R73276362 and declare the petitioner as Nidhi Company u/s 406 Companies Act, 2013 r/w Nidhi Rules, 2014.

2. When the matter was taken up for hearing today, the learned counsel appearing for the petitioner submitted that the issue involved in this writ petition has been squarely covered by the common order passed by the Division Bench of this Court, dated 20.03.2025, passed in W.P.No.23402 & 23408 of 2024, etc. batch, wherein the petitioners were granted an opportunity to file their reply. Following the same, the learned Single Judge of this Court has disposed of the writ petitions in W.P.No.4932, 4938, 4942, 4945 & 4948 of 2025, vide order dated 07.04.2025, granting liberty to the petitioner to submit a fresh reply regarding the compliance of the defects stated in the impugned orders, within a period of two weeks from the date of receipt of a copy of the order. Hence, he submitted that the said order may be passed in this writ petition as well.

3. In W.P.No.23402 & 23408 of 2024, etc. batch, the Division Bench of this Court has held as follows :-

“The writ petitions have been instituted to assail the order passed by the second respondent dated 23.06.2023 rejecting the application filed by the petitioner in Form NDH-4 and to declare the amendment made substituting Section 406 of The Companies Act 2013 with new Section 406 as per The Companies (Amendment) Act 2017 (Act 1 of 2018) published vide gazette dated 03.01.2018 and notified with effect from 15.08.2019 requiring the Nidhi Companies which are already incorporated as Nidhi Companies to once again get a declaration as Nidhi by the Central Government is illegal, excessive, arbitrary and unconstitutional and strike down the same; to declare the amendment made to Nidhi Rules 2014 by Nidhi (Amendment) Rules 2019 vide notification dated 01.07.2019 with effect from 15.08.2019 by inserting Rule 3A and Rule 23A are illegal, excessive, arbitrary and unconstitutional and strike d