T MANIKANDAN Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner challenges the proceedings dated September 28, 2010, whereby and whereunder the first respondent restrained the registration of the property belonging to M/s. Rockfort Spinning Mills Private Limited on account of the attachment made on July 30, 2004 to realize the sales tax arrears.

(2.) The petitioner seeks a further relief in W. P. (MD) No. 13843 of 2010 to set aside the proceedings dated November 18, 2010 on the file of the Sub-registrar, Vadamadurai in the district of Dindigul, whereby and whereunder the document presented by him for registration was refused on the ground of subsisting attachment.

(3.) The property owned by M/s. Rockfort Spinning Mills Private Limited and more particularly, the immovable property bearing Survey Nos. 453/1 to 6 and 454/2A to H, situated at Kulathur Village measuring an extent of 3.20 acres was purchased by the petitioner in a public auction conducted by the Tamil Nadu Industrial Investment Corporation Limited. The property was taken possession by the third respondent-Corporation invoking section 29 of the State Financial Corporations Act, 1951. Since the petitioner has paid the entire sale consideration, the third respondent has executed a sale deed on November 11, 2010 conveying the property to him. The said document was produced before the Sub-registrar on November 18, 2010 for registration. The Sub-registrar refused to register the document on the ground that the property has already been attached by the Commercial Tax Department. The said proceeding is challenged in W. P. (MD) No. 13843 of 2010. The order dated November 18, 2010 was on account of the earlier order of attachment made by the Commercial Tax Officer, Dindigul. The said order dated September 28, 2010 is the subject-matter in W. P. (MD) No. 13842 of 2010.