D.K. SADASIVAM Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) These two Writ Petitions have been filed by an individual, the successful Purchaser of the property at S. Nos.7/10, 7/11 & 13/1 in Sigarahalli Village, Pennagaram Taluk, Dharmapuri District (subject property). The prayer in W.P. No.2061 of 2012 is for a Certiorari calling for and quashing Demand Notice, dtd. 12/1/2012 issued by the Commercial Taxes Officer, Dharmapuri District/R1, in respect of the subject property.

(2.) The prayer in W.P. No.2062 of 2012 is for a mandamus forbearing R1 as well as the Assistant Commissioner of the Commercial Taxes Department, Dharmapuri District/R2 from in any way attaching or alienating the subject property. The District Collector is arrayed as R3. The Tamil Nadu Industrial Investment Corporation at Chennai and Dharmapuri is arrayed as R4/R5 (hereinafter referred to either as TIIC or as R4/R5) and one Jayam Food Processing Industries is arrayed as R6 (hereinafter referred to either as R6 or Assessee).

(3.) R3 to R6 are unrepresented before us and we have heard the detailed submissions of Mr. P. Valliappan, learned Senior Counsel appearing for Mr. T. Deeraj, learned Counsel for the Petitioner and Mr. Nanmaran, learned Special Government Pleader for R1 & R2. Counters have been filed on behalf of R1/R2 as well as R4/R5.