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2026 Supreme(Online)(Mad) 34722

IN THE HIGH COURT OF JUDICATURE AT MADRAS
Sushrut Arvind Dharmadhikari, CJ, G. Arul Murugan, J
M. Karunanidhi – Appellant
Versus
Director General of Income Tax (Investigation) – Respondent
W.P.No.15752 of 2026|W.M.P.No.16982 of 2026



Advocates:
For the Appellants/Petitioners: Mr.R.Srinivas Senior Counsel For Mr.C.Gunasekaran
For the Respondents: Mr.AR.L.Sundaresan Additional Solicitor General Assisted by Mr.A.P.Srinivas Senior Standing Counsel for R1, Mr.Niranjan Rajagopalan for R3 & R4

Writ petition challenging election affidavit disclosures not maintainable under Article 329(b); remedy lies via election petition.

Headnote:Article 329(b) of the Constitution bars writ petitions challenging election affidavits, mandating election petitions under Section 100 of the Representation of the People Act, 1951 for allegations of non-disclosure. Petitioner sought mandamus to verify respondent's financial disclosures in election affidavit. Court found writ not maintainable, citing Supreme Court precedent on post-election scrutiny via election petition. Issues framed as whether writ lies for affidavit verification pre-election outcome. Ratio: Returning officer cannot conduct detailed enquiry at nomination; improper acceptance deferred to election petition, voiding election if suppression proven. Writ petition dismissed; petitioner at liberty to pursue election petition.

Table of Content
1. petition seeks mandamus for election affidavit verification. (Para 1)
2. article 329(b) bars writs; section 100 requires election petition. (Para 2 , 3)
3. supreme court: detailed affidavit enquiry via election petition. (Para 4)
4. writ dismissed; pursue remedies under election law. (Para 5 , 6)

This petition has been filed under Article 226 of the Constitution of India seeking direction to respondents 3 and 4 to verify into the financial disclosures, sources of income, transactions, and statutory filings of 5th respondent, made in his election affidavits filed before 4th respondent.

2. The prayer made in this petition is not maintainable in the light of Article 329(b) of the Constitution of India which provides that no election to either House of Parliament or to the House or either House of the Legislature of a State shall be called in question except by an election petition presented to such authority and in such manner as may be provided for or by or under any law made by the appropriate legislature.

3. In Section 100 of the Representation of the People Act, 1951, grounds for declaring election to be void have been set out, which can be raised only by way of election petition.

4. The Supreme Court in the case of Kisan Shankar Kathore v. Arun Dattatray Sawant , (2014) 14 SCC 162, has held in paragraph 38 as under:

“38. When the information is given by a candidate in the affidavit filed along with the nomination paper and objections are raised thereto questioning the correctness of the information or alleging that there is non-disclosure of certain important information, it may not be possible for the returning officer at that time to conduct a detailed examination. Summary enquiry may not suffice. Present case is itself an example which loudly demonstrates this. At the same time, it would not be possible for the Returning Officer to reject the nomination for want of verification about the allegations made by the objector. In such a case, when ultimately it is proved that it was a case of non- disclosure and either the affidavit was false or it did not contain complete information leading to suppression, it can be held at that stage that the nomination was improperly accepted. Ms. Meenakshi Arora, learned senior counsel appearing for the Election Commission, right argued that such an enquiry can be only at a later stage and the appropriate stage would be in an election petition as in the instant case, when the election is challenged. The grounds stated inSection 36(2) are those which can be examined there and then and on that basis the Returning Officer would be in a position to reject the nomination. Likewise, where the blanks are left in an affidavit, nomination can be rejected there and then. In other cases where detailed enquiry is needed, it would depend upon the outcome thereof, in an election petition, as to whether the nomination was properly accepted or it was a case of improper acceptance. Once it is found that it was a case of improper acceptance, as there was misinformation or suppression of material information, one can state that question of rejection in such a case was only deferred to a later date. When the Court gives such a finding, which would have resulted in rejection, the effect would be same, namely, such a candidate was not entitled to contest and the election is void. Otherwise, it would be an anomalous situation that even when criminal proceedings underSection 125Aof the Act can be initiated and the selected candidate is criminally prosecuted and convicted, but the result of his election cannot be questioned. This cannot be countenanced.”

5. The Apex Court, in the judgment supra, has held that when an information is given by a candidate in an affidavit along with the nomination paper and objections are raised thereto questioning the correctness of the information or alleging that there is non- disclosure of certain important information, it may not be possible for the Returning Officer at

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