KIRAN OVERSEAS EXPORTS LTD Vs. COMMERCIAL TAX OFFICER VEPERY ASSESSMENT CIRCLE 3 RITHERDON AVENUE CHENNAI

JUDGEMENT

(1.) THE petitioner-company challenges the notice issued by the Commercial Tax Officer, Vepery Assessment Circle, dated 4.9.2001 insofar as it relates to the demand of Central Sales Tax for the year 1997-98, of a sum of Rs.2,96,577.

(2.) IN the said notice, it is stated that if the said amount is not paid within 48 hours, action would be taken to realise the arrears by attaching bank account, distraining movable and immovable properties, and filing an application before the Magistrate.

(3.) IN view of the above settled principles of law, the impugned proceedings taken by the respondent cannot be sustained, and the same are set aside. But this will not preclude the respondent from approaching the B.I.F.R. to get the consent from the Board to recover the said amount.