IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 15.12.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.N o.15837 of 2024 W.M.P.Nos.17263, 17265 & 17267 of 2024 M.Senthil Kumar, S/o.Mylsamy ... Petitioner Vs.

1. The Joint Commissioner of Income Tax, Office of the Tax Recovery Officer, No.63, Race Course Road, Coimbatore – 641 018.

2. The Sub-Registrar, Office of the Sub-Registrar, Pollachi Taluk, Coimbatore District.

3. K.A.Radhakrishnan, S/o.Late Ayyasamy .. Respondents P rayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records of the 1^st respondent relating to the impugned order dated 10.04.2024 vide DIN & Order No.ITBA/COM/F/17/2024-25/1064030731(1) and quash the same and thereby direct the 2^nd respondent to delete the entries made in encumbrance certificate No.32/2019 dated 21.06.2019.

For Petitioner : Mr.C.Veeraraghavan For Respondents : Dr.B.Ramasamy Senior Standing Counsel [R1]

ORDER

In this writ petition, the petitioner has challenged the proceedings dated

10.04.2024 of the Tax Recovery Officer initiated under Rule 2 of the second schedule of the Income Tax Act, 1961.

2. The case o