HOTEL SANGAM Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) THIS writ petition is filed for issuance of Certiorarified Mandamus, to call for the records relating to the impugned order passed by the 1st respondent and to set aside the same and also to direct the 2nd respondent to remove the encumbrance created pursuant to the communication of the 1st respondent dated 30.01.2009 in respect of the property of the petitioner situated in T.S.No.444 to an extent of 3321 sq.ft., including the building, Kakka Thoppu Street, Madurai Town.

(2.) CASE of the petitioner in brief is as follows:

(3.) EVEN thereafter, the assessee Sri Mappillai Vinayagar Roller Flour Mills have to pay arrears of tax along with deferral tax amount to the Government aggregating Rs.15,95,639/- apart from interest at 2% for each month of default. Even after the release of the immovable property belonging to Sri Mappillai Vinayagar Cine Complex, no further arrears were realisable and the sales tax due stood as on date intimated by way of several notices to the petitioner. Since the assessee defaulted the deferred tax amount and the interest leviable for the earlier payment arrears of Rs.5,95,963/-, the immovable property of Hotel Sangam (Partnership firm) was proposed for attachment under the provisions of the Revenue Recovery Act on the fact that the Hotel property was owned by the very same partners. In order to recover the revenue, the letter of requisition was sent to the District Registrar of Registration Department for creating encumbrance. All the above said business concerns are mostly owned by a few partners and directors within family relationship and all the above said spinning Mills and Flour Mills are now idle and defunct without transacting any business but having very huge arrears right from the filing of W.P.(MD) No.159 of 2008 and there was no way of settlement of dues even under the "Samadhan Scheme" of the year 2011 announced by the Government, which expires on 30.04.2012. The amount of Rs.15,95,639/- payable by the assessee M/s.Sri Mappillai Vinayagar Roller Flour Mills could be realised by the Government by way of attaching the immovable property of the Hotel Sangam, whereas the recovery of dues of both Spinning Mills are to be separately charged against the properties of the respective assets of the said companies according to the legal provisions and recovery process have already proceeded separately.