SUDHIR SINGHI Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THIS writ Petition is filed for the issue of writ of certiorari calling for the records connected with the order No.RC.928/99/A3 dated 21.06.1999 of the first respondent and to quash the same.

(2.) ONE Saroja Babu was an assessee on the file of the Commercial Tax Officer, Adyar-1 Assessment circle, Chennai. For the assessment year 1987-88 to 1993-94 there was an arrears of sales tax from her. While that being so, on 24.06.1993 the said assessee sold the property in favour of her son in law, Jayaseelan. Thereafter, when proceedings were initiated to recover the sales tax, under the ground that statutory charge has been created over the property pursuant to the provisions under section 24(1) and (2) of the Tamil Nadu General Sales Tax Act, the assessee, who has sold the property to her son in law on 24.06.1993 filed a suit in O.S. No.2553 of 1994 challenging the action taken against the property of the assessee, which was sold in favour of the son in law on 24.06.1993. When the suit was pending before the Court, Jayaseelan, the son in law, sold the property in favour of the petitioners. Subsequently, the suit also came to be dismissed on 14.01.1999. In this factual matrix, the subsequent purchasers Sudir Singh and Veena Singh have filed the present writ petition seeking for the relief as stated above.

(3.) WITH the above observations, the writ petition is dismissed. The petitioners are at liberty to move the competent civil Court and 15 days' time from the date of receipt of a copy of this order is granted to the petitioners to move the Civil Court. No costs.