V. Vignesh Vs Director General of Income Tax (Investigation) (Madras High Court)
The Madras High Court dismissed a writ petition seeking directions to the income tax and election authorities to conduct an enquiry into the financial disclosures made by the fifth respondent in Form 26 filed with the nomination papers and to publish the enquiry report before the General Assembly Elections scheduled for 23.04.2026.
The Court held that the relief sought was not maintainable in view of Article 329(b) of the Constitution of India, which provides that the validity of an election to Parliament or a State Legislature can be challenged only through an election petition presented in the manner prescribed by law. It also referred to Section 100 of the Representation of the People Act, 1951, which specifies the grounds on which an election may be declared void and provides that such grounds can be raised only in an election petition.
The Court relied on the Supreme Court’s decision in Kisan Shankar Kathore v. Arun Dattatray Sawant, wherein it was held that when objections are raised regarding the correctness or completeness of information disclosed by a candidate in an affidavit accompanying the nomination paper, the Returning Officer may not be in a position to undertake a detailed enquiry at the nomination stage. The Supreme Court had observed that issues relating to alleged false disclosure or suppression of material information requiring detailed examination can appropriately be considered in an election petition, and if improper acceptance of the nomination is ultimately established, the election may be declared void.
