DUNLOP INDIA LIMITED AMBATTUR Vs. TAHSILDAR AMBATTUR

JUDGEMENT

(1.) THE writ petition in W. P. No. 17247 of 1998 is filed seeking for the relief of issuance of writ of certiorarified mandamus to call for the records of the first respondent in R. C. Pd1 No. 4/98/a4 dated 8. 9. 1998, quash the same and forbear the respondents from initiating distress proceedings against the petitioner company declared as "sick Industry" by the Board for Industrial and Financial Reconstruction (hereinafter referred to as "bifr" ).

(2.) THE writ petition in W. P. No. 4477 of 2001 is filed seeking for the relief of issuance of writ of certiorarified mandamus to call for the records of the first respondent, culminating to the impugned distraint order dated 2. 2. 2001 initiating distress recovery proceedings for recovery of Rs. 22,94,080/- towards the Urban Land tax for the period from fasli 1405 to fasli 1410, quash the same and direct the respondents, to forbear from initiating distress proceedings against the petitioner company declared as "sick Industry" by the BIFR.

(3.) THE petitioner is a company assessed to urban land tax by the proceedings of the Tahsildar, Ambattur dated 8. 9. 1998 for a sum of Rs. 1,38,816/- in respect of fasli 1407 and for a sum of Rs. 3,38,816/- for the fasli year 1408 i. e. , Rs. 4,77,632/- in total and by order dated 2. 2. 2001, the Zonal Deputy Tahisldar, Ambattur Taluk initiated distraint revenue recovery proceedings for recovery of a sum of Rs. 22,94,080/- in respect of the faslies 1405 to 1410 i. e. , including the above said amount of Rs. 4,77,632/ -.