M.ANDAL Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) HEARD Mr.Hariharan, learned counsel appearing for Mr.S.Ravee Kumar, learned counsel for the petitioner and Mr.Manoharan Sundaram, learned Government Advocate (Tax) appearing for the respondents.

(2.) THE petitioner is the mother-in-law of one Mr.Mohan, whose liability was fixed by the respondents and thereafter, recovery proceedings have been initiated and hence, he has come before this Court for issuance of a writ of Mandamus forbearing the respondents from proceeding further against the properties of the petitioner at 58/92, Basaveswara Street, Bhuvaneswari Pettai, Gudiyatham, Vellore District.

(3.) THE petitioner had immediately contacted Mr.Mohan, the proprietor of Siva Traders, who in turn informed the petitioner that the complaint preferred by the second respondent relating to arrears, had been dismissed by the Sub-Court, Gudiyatham on 04.11.2004 hence, there cannot be any attachment of the petitioner's property and he further informed the petitioner that he will take up the issue with the respondents. After two years, the first respondent again by notice, dated 03.10.2008 proposed to bring the property for auction sale on 22.10.2008, against which, a representation, dated 20.10.2008 was made to the respondents to defer from proceeding against the petitioner's property.