S SUBRAMANIAN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN W.P. No. 45311 of 2002, the petitioner - seeks a writ of mandamus to direct the first respondent to lift the provisional attachment made under Section 281B of the IT Act only to the extent of 45 per cent of the undivided land of the petitioner at No. 1, Crescent Park Street, T. Nagar, Chennai 600017, in lieu of the 55 per cent of the constructed area in the said land which would continue to remain under attachment and further direct the first respondent to permit the petitioner to dispose of the constructed flats in the said land at Crescent Park Street, T. Nagar Chennai 17, only to the extent to pay the admitted tax due of Rs. 1,51,99,834.

(2.) PENDING the above writ petition, the petitioner, in WPMP No. 66213 of 2002, seeks a direction to the IT Department, particularly the first respondent herein to release the 45 per cent of the undivided share in the land at Crescent Park Street, T. Nagar, Chennai in lieu of 55 per cent of the constructed area.

(3.) IN support of his argument, the learned senior counsel produced a family arrangement dt. 6th March, 2003, entered into between the members of the petitioner's family wherein a definite share is allotted to the petitioner. Out of all that piece and parcel of undivided share of land of the extent of about 6,442 sq. ft. Out of the total extent of 19,328 sq. ft. together with the flats in Block A, namely flat 1 to 8 in the front block facing the road and two flats in the first floor in the rear side including respective 10 car parking in the ground floor, in the property, namely, 'A' Block bearing Municipal Old Door No. 21, Crescent Park Street, T. Nagar, Chennai 17, comprised of old survey No. 130/1A, 1B, 130/2, 130/3, T.S. No. 6342/2, 6342/3, 6342/8 situated in the registration sub -district of T. Nagar and the registration district of Chennai Central.