2026 Supreme(Online)(Mad) 36858
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Sushrut Arvind Dharmadhikari, CJ, G. Arul Murugan, J
Praveen Kumar – Appellant
Versus
The Director general of Income Tax (Investigation) – Respondent
W.P. No.16424 of 2026 | WMP No.17630 of 2026
For Petitioner: No appearance
For Respondents:Mr.AR.L.Sundaresan, Additional Solicitor General, assisted by Mr.A.P.Srinivas, Senior Standing Counsel for the first respondent, Mr.Niranjan Rajagopalan, for respondents 2 and 3
Election affidavit disputes not entertainable via writ; must be via election petition under Article 329(b).
Headnote:The petition challenges financial disclosures in an election nomination affidavit under Article 226. Article 329(b) bars interference in electoral matters except via election petition. Section 100 of the Representation of the People Act, 1951 lists grounds for voiding elections through petitions. Court finds writ unmaintainable, directing remedies under law. Issue: Whether writ can direct verification of affidavit disclosures pre-election. Ratio: Returning officer cannot conduct detailed scrutiny at nomination; non-disclosure challenges deferred to election petition, as held in precedent where improper acceptance voids election post-verification. Writ petition dismissed; liberty to pursue election petition remedies.
| Table of Content |
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| 1. petition seeks verification of election affidavit disclosures. (Para 1) |
| 2. article 329(b) bars writ interference in elections. (Para 2 , 3) |
| 3. affidavit disputes resolved via election petition, not writ. (Para 4 , 5) |
| 4. writ dismissed; pursue election remedies. (Para 6) |
This petition has been filed under Article 226 of the Constitution of India seeking direction to respondents 2 and 3 to verify into the financial disclosures, sources of income, transactions and statutory filings of the fourth Respondent made in his election nomination affidavit (Form 26) filed before the 3rd 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 in Section 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 under Section 125A of 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