INDIAN BANK Vs. THE COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) WP.No.31572 of 2002 has been filed by the Indian Bank challenging proceedings dtd. 6/12/2001 of the Commercial Tax Officer, notices in Form B-6, also dtd. 6/12/2001 and a show cause notice dtd. 8/3/2002. The aforesaid documents have been issued by authorities of the Commercial Taxes Department and relate to arrears of sales tax of one Shree Ragavendra Engineering Industries (arrayed as R2 to R4 in WP.No.31572 of 2002).

(2.) The prayer in W.P.No.31573 of 2002 is also in respect of proceedings dtd. 6/12/2001 and a notice in Form B-6, also of even date, issued in respect of sales tax arrears in terms of the Tamil Nadu General Sales Tax Act, 1959 (in short 'TNGST Act'/'Act') of one Shree Balajee Industries (arrayed as R2 in WP.No.31573 of 2002). R2 in W.P.No.31573 of 2002 and R2 to R4 in W.P.No.31572 of 2002 are collectively referred to as 'assessees'.

(3.) We have heard Mr.Jayesh B.Dolia, learned Senior Counsel for M/s.Aiyar and Dolia, appearing for the writ petitioner and Mr.Haja Nazirudeen, learned Additional Advocate General assisted by Mr.G.Nanmaran, learned Special Government Pleader for the Commercial Taxes Department. The assessees are not represented, though service is complete.