K DAMODARA MENON PARTNER OF GURU INDUSTRIES DHARMAPURI DISTRICT Vs. DEPUTY COMMERCIAL TAX OFFICER DHARMAPURI

JUDGEMENT

(1.) (Appeal under Clause 15 of the Letters Patent, against the order of the learned Single Judge passed in W.P. No.5573 of 2001 dated 13.06.2001.) This appeal is filed against the order of the learned Single Judge passed in W.P. No.5573 of 2001 dated 13.06.2001.

(2.) THE brief facts arising out of this Writ Appeal are as under: THE appellant is a partnership firm and had started its industry with funds provided by the Tamil Nadu Industrial Investment Corporation ("TIIC" in short), the above mentioned third respondent. THE initial borrowing was Rs.1,00,000/- out of which more than Rs.70,000/- had been consumed by way of laying the foundation for starting the industry. In the year 1983, there was a raid by the Commercial Tax Authority and proceedings were initiated against the appellant. After conducting the raid, the Department seized all the documents as well as the machinery though the same were still under hypothecation with the TIIC. THEre was also an attempt by the Revenue Authorities to bring the property to sale. Hence the appellant filed O.S.No.290 of 1985 on the file of District Munsif Court, Dharmapuri for declaration and injunction in respect of the action initiated by the Deputy Commercial Tax Officer, Dharmapuri, the above mentioned first respondent, against the properties of the appellant. Learned District Munsif, by his Judgment and Decree dated 19.07.1991, decreed the suit. Later, the appellant also filed E.P.No.45 of 1999 in O.S. No.290 of 1985 against the first respondent under Order 21 Rule II C.P.C. for executing the decree by initiating proceedings under the Contempts of Court Act for wilful disobedience of the Court's order. Learned District Munsif heard the matter and dismissed the petition holding that there was no violation of the Court judgment. In view of the dismissal of E.P.No.45 of 1999, the second respondent had issued notice dated 05.03.2001 directing the appellant to pay a sum of Rs.1,37,811/-. THE said notice dated 05.03.2001 made by the second respondent was challenged by the appellant by way of a writ petition in W.P.No.5573 of 2001 before this Court and this Court, by order dated 13.06.2001, dismissed the writ petition. Aggrieved by the order of the learned Single Judge, the appellant has preferred the present writ appeal.

(3.) HEARD the counsel. Section 51 of the Tamil Nadu General Sales Tax Act reads as follows: