S. DILLI Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THOUGH the miscellaneous petition is listed today, by consent of both sides, the writ petition itself is taken up for final disposal.

(2.) THE petitioners are admittedly joint purchasers of the property in a court auction sale conducted by Debts Recovery Tribunal on December 10, 2003. The property is comprised in S. No. 649 measuring 3.2 acres at Pallikka -ranai Village, Saidapet Taluk. The first respondent by his proceedings in R. C. No. 3176/04/A3 dated August 14, 2007 has requested the second respondent to enter an encumbrance in respect of this property in the records. Seeking to quash the said order, the petitioners have come forward with this writ petition.

(3.) ADMITTEDLY , the property in question was originally owned by a company known as Arrow Pack (P) Ltd. A sum of Rs. 1.45 crores was due from the company towards sales tax under the Tamil Nadu General Sales Tax Act, 1959 and Central Sales Tax Act, 1956 payable to the Commercial Tax Department. But the said amount was not paid by the said company.