Viswapriya (India) Ltd vs State Represented By on 25 February, 2026
Author: A.D.Jagadish Chandira
Bench: A.D.Jagadish Chandira ... Viswapriya (India) Ltd.,
Represented by its Director R.Subramanian,
75C, 2nd Main Road, Gandhi Nagar,
Adyar, Chennai – 600 020. ... Petitioner
Vs.
State represented
Thamiraparani Investment Private ... vs M/S.Viswapriya Investors Welfare ... on 17 April, 2026
Author: Senthilkumar Ramamoorthy
Bench: Senthilkumar Ramamoorthy
IN THE HIGH COURT OF JUDICATURE ... Desika Road, Mylapore, Chennai - 600 004.
..Applicant(s)
Vs
1. M/s.Viswapriya Investors Welfare Association
Represented by its president
Mr.R.Suryanarayanan
definition of the expression “interest” has been construed by
this Court in Viswapriya Financial Services and Securities v.
Commissioner of Income
this Court has referred to the earlier decision of this Court in
Viswapriya Financial Services and Securities V.Commissioner of Income Tax 1.
That decision ... definition of the expression “interest” has been construed by
this Court in Viswapriya Financial Services and Securities v.
Commissioner of Income
schemes of the first
accused company name by M/s Viswapriya ( India) Ltd, A9 to A14 and A32 to
A34 acted as authorised agents
invest in schemes of the first accused
company namely is M/s Viswapriya ( India) Ltd, A9 to A14 and A32 to A34
acted as authorised
schemes of the first
accused company name by M/s Viswapriya ( India) Ltd, A9 to A14 and A32 to
A34 acted as authorised agents
Claimants
4. Sanju Kumar, S/o. Sidanna, R/o. 8, 2^^^ block, Viswapriya Layout,
Bommanahall, Bangalore.
5. Shaik Mansoor AN, S/o. Anwar Basha, Aged ... District.
5. Sanju Kumar, S/o. Sidanna, R/o. 8, 2^^^ block. Viswapriya Layout,
Bommanahall, Bangalore.
6. Shaik Mansoor Ali, S/o. Anwar Basha, Aged
Official Liquidator
High Court, Madras as the Liquidator of
M/s.Viswapriya (India) Ltd.,
(In Provisional Liquidation)
..Applicant
Prayer : Application is filed under Section
Commissionerate,
Visakhapatnam,
Andhra Pradesh - 530 035.
APPEARANCE:
Shri T. Ramesh & Ms. Viswapriya, Advocates for the Appellant.
Shri V. Srikanth Rao, Authorized Representative ... Heard Learned Counsel for the appellant Shri T. Ramesh & Ms.
Viswapriya and Learned Representative of the Department Shri V. Srikanth
Rao and perused