V N SARASWATHY Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent.

(2.) The petitioner is one Tmt.V.N.Saraswathy, W/o Mr.T.A.Padmanabhan and she has filed this writ petition praying for issuance of a writ of certiorari, to quash the impugned notice dated 30.1.2008. Notice is pertaining to arrears of sales tax payable by M/s Carryon Trailers Private Limited, which was carrying on business at No. 55, SIDCO Estate, Thirumazhisai. The arrears is sought to be recovered based on the assessment orders passed under the provisions of the Tamil Nadu General Sales Tax Act for the assessment years 1992-93, 1994-95 to 1997-98.

(3.) On perusal of the impugned notice, it is seen that the fault committed by the company, which has been registered as a dealer on the file of the assessing authority under the provisions of the TNGST Act, notice has been sent to the petitioner. The notice does not state as to how the petitioner, who is an individual, could be made liable for the dues of the company.