V.N. SARASWATHY Vs. THE 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.) THE learned Additional Government Pleader for the respondent, on written instructions, submitted that there were three directors in the company and the petitioner was one such director and there is no record to show that the petitioner had disassociated herself from the company and no such intimation was received by the assessing officer and therefore, the assessing officer is entitled to invoke the powers vested under Section 19 -D of the TNGST Act. Further, it was stated that the petitioner could have raised all the contentions before the authority and need not have rushed to this Court by filing the writ petition. It was also stated that the defaulter company has not paid the huge arrears for several years and there are no special circumstances to exclude the petitioner.