RAVINDRA MAHESWARI Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner filed the original petitions, praying to call for the records of the respondent in form No. 5 dated January 9, 2004 issued under Section 27 of the Tamil Nadu General Sales Tax Act, 1959 and quash all the connected proceedings thereon. Those original petitions are numbered as these writ petitions on being transferred to the file of this Court.

(2.) THE case of the petitioner is that the respondent, without any rhyme or reason, has issued a notice on April 17, 2003 to the petitioner alleging that there are arrears of sales tax to an extent of Rs. 4,33,794 in respect of Maheshwari Iron and Steel (P) Ltd., for the assessment years 1992 -93 and 1995 -96 (TNGST) and 1995 -96 (CST) ; Rs. 22,795 (TNGST) and Rs. 1,65,215 (CST) in respect of Hindustan Steel Distributors for the assessment year 1993 -94 ; Rs. 12,42,261 in respect of TSN Marketing (India) Ltd., for the assessment year 1998 -99 and directed to pay the amount along with penalty. The petitioner by his letter through his advocate dated November 28, 2003 informed the respondent that the petitioner was not the proprietor/director of the assessee as stated in the notice. The proceedings have been initiated against a retired person, who has nothing to do with the assessee and the respondent was required to drop the proceedings through his Advocate's letter above referred to dated November 28, 2003. However, without considering the same, now the property of the petitioner at door No. 3,1 Main Road, CIT colony, Mylapore, Chennai, has been attached by means of an impugned notice dated January 9, 2004. On that basis the present writ petitions have been filed.

(3.) THE property of the petitioner, who has nothing to do with the asses -sees, cannot be attached or proceeded against for the arrears of tax payable by the proprietary concern, as the petitioner has resigned from the directorship of those companies. There cannot be any doubt that the tax due to the Government has to be collected, but for that purpose a third party should not be directed to pay the tax.