KHAN PLASTICS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) M/s. Khan Plastics, Coimbatore (petitioner), a registered dealer under the Tamil Nadu General Sales Tax Act, 1959 (for short "the TNGST Act") has been assessed by the Commercial Tax Officer, Perur Circle, Coimbatore-18 (second respondent) for the assessment years 1988-89, 1990-91 and 1991-92 and the tax effect for those years was to the tune of Rs. 12, 67, 726. Aggrieved by the said assessment orders, the petitioner, it is said, filed three appeals before the Additional Appellate Assistant Commissioner (CT), Coimbatore and they are stated to be pending. Pending such appellate proceedings, the second respondent issued distraint order in form No. I in Va. Vi. No. 211972/88-89, 90-91 and 91-92 dated August 18, 1993 demanding payment of arrears of tax due for the assessment years as aforesaid forthwith, or otherwise, the property attached would be brought for sale and the amount of arrears realised.

(2.) QUESTIONING such action of the second respondent, the petitioner resorted to the present action impleading also the State of Tamil Nadu (first respondent) praying for issue of a writ of certiorari to quash the same contending that the revenue recovery proceedings pending disposal of the appeals are not legally permissible.

(3.) WHEN the writ petition, along with W.M.P. came up for admission on August 25, 1993, this Court directed Mr. T. Ayyasamy, learned Government Advocate (Taxes) to take notice and accordingly he did so.