I.JEYARAJAN Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In the Writ Petition, the petitioner has challenged the impugned notice dated 02.06.2016, calling upon the petitioner to pay a sum of Rs.1,24,93,648/- within a period of 15 days from the date of the notice.

(2.) The petitioner a purchaser of the property from E.Varadharajan, S/o.Ethirajulu partner of Tvl. Kairali Steel Traders. The said partnership concern was in arrears of tax of Rs.1,24,93,648/- for the Assessment Years 2009-10 to 2012-13. Despite a charge being created under law, the said E.Varadharajan was sold the property to the petitioner. The said property in question was registered vide sale deed Document No.2659, dated 27.08.2002.

(3.) After the receipt of impugned order, the petitioner has sent a representation stating that the petitioner was not liable to pay tax as the petitioner is a bonafide purchaser of the property without notice of alleged charge created in favour of the respondent Commercial Tax Officer. In this connection, the learned counsel for the petitioner relied on the decision of the Hon'ble Full Bench of this Court in B.Suresh Chand Vs. State of Tamil Nadu and Another,2006 SCCOnLineMad 828.