AMBAL MILLS LTD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) MS. Saraswathi Sivarama Iyer (Taxes) takes notice on behalf of the respondent.

(2.) BY consent of both, the main writ petition itself is taken up for final disposal.

(3.) MS. Saraswathi Sivarama Iyer (Taxes) appearing on behalf of the respondents submits that though the proceedings of the first respondent is against the provisions contained in Section 22 of SICA Act, it is open to the respondent to approach the AAIFR seeking permission to recover the amounts due from the petitioner.