PAUL ENGINEERING COLLEGE PAULS NAGAR PULICHAPALLAM VILLAGE REP BY ITS CHAIRMAN DR S R S PAUL Vs. STATE OF TAMIL NADU REP BY ITS SECRETARY HOME (TRANSPORT) DEPARTMENT

JUDGEMENT

(1.) THE petitioner has approached this Court for issuance of a writ in the nature of prohibition, though termed as writ of mandamus restraining the respondents from in any way insisting, demanding the arrears of tax for the 3 buses viz. TN 45 Y 4244, TN 32 V 2130 and TAP 1971 for a period between 31/03/2003 and 30/06/2007.

(2.) THIS Court in exercise of writ jurisdiction cannot issue any prohibitory orders restricting the authorities to recover the tax arrears. The petitioner in fact should have challenged the demand notice by way of writ of certiorari.

(3.) THE Special Leave Petition filed against the order passed by this court stands admitted and interim stay granted against the demand notice.