Chennai: Dr Geethalakshmi, Vice Chancellor of Tamil Nadu Dr MGR Medical University, whose residence in the city was searched by the income tax department, along with state health minister C.Vijayabaskar on April 7, has to appear before the department as the Madras high court on Tuesday declined to stay or quash the summons issued to her by the department, requiring her appearance before the department on April 12.
When the case came up for hearing before Justice K. Ravichandrabaabu, senior counsel Gomathinayagam, appearing for the petitioner sought to withdraw the petition, after the judge made it clear that he would not stay the summons or extend date for her appearance before the department. Granting permission, the judge dismissed the petition as withdrawn. The income tax department had on April 7 raided the residence and office of Dr Geethalakshmi, along with state health minister Vijayabaskar and actor Sarath Kumar. It issued summons to them for their appearance. Challenging the summons, Dr Geethalakshmi filed the present petition.
She submitted that the I-T raid commenced on April 7 and the same was completed on April 8. However, the summons was issued on April 7 itself before completing the search and hence it was not valid in law. The I-T department has no jurisdiction to issue summons under section 131 of the IT Act. The summons cannot be issued, if there was no proceeding pending before the I-T department. The summons did not reveal anything and hence it was void in the eye of law, she added. Rejecting the arguments of senior counsel, the judge said no intervention was possible in the matter. The petition could not be entertained at all. If the department had issued summons, it was the responsibility of the recipient to appear and offer explanations to the satisfaction of the officials, the judge added.
The judge also rejected the request of the senior counsel to permit the petitioner to appear before the department on April 17 in view of the intervening weekend. Following this, the senior counsel sought permission to withdraw the petition. Acceding to his request, the judge dismissed the petition as withdrawn.
