NEYCER INDIA LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner has sought a writ of certiorarified mandamus to quash the order in R.P. No. 3 of 2007, dated September 28, 2007 on the file of the second respondent and consequently, direct the second respondent to pass orders after affording opportunity of hearing to the petitioner in accordance with law.

(2.) BRIEF facts leading to the writ petition are as follows: The petitioner -company is engaged in manufacture and sale of ceramic tiles and sanitary ware, registered under the erstwhile Tamil Nadu General Sales Tax Act, 1959 and presently under the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as 'the TNVAT Act'). In the year 1991, petitioner -company's net worth got completely eroded by the accumulated losses and therefore, the petitioner filed a reference under Section 15 of the Sick Industrial Companies (Special Provisions) Act, 1985 (hereinafter referred to as, 'the SICA') and the proceedings are still pending. While so, the company was served with a notice dated January 22, 2007 requiring them to furnish additional security worth Rs. 1.53 crores on the ground that the petitioners have defaulted in payment of taxes. The proposals were confirmed by the Commercial Tax Officer, the first respondent herein, vide order dated March 1, 2007.

(3.) AGGRIEVED by the same, the petitioner has preferred the above writ petition for the relief as stated above.