SMT. S. USHA Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner has filed the above Writ Petition to issue a Writ of Certiorari to call for the records of the respondent in Form No.7 Land Sale Notice, dated 15.06.2011 and to quash the same.

(2.) It is a case of the petitioner that she purchased an immovable property measuring an extent of 3880 square feet along with building in S.F.No.317/2A, Site No.10, Old Door No.197 and 197 ABC and New Door No.246, Muniappan Koil Street, Periasembur Village, Erode Taluk from one C.Rajeswari, wife of Chinnasamy on 29.09.2000. The property originally belonged to one S.Mary and she had sold the property to the petitioner's vendor, C.Rajeswari under a registered Sale Deed dated 12.11.1997. The petitioner received a notice dated 10.08.2009 from the Office of the Assistant Commissioner, Commercial Taxes, Chithode Circle, Erode stating that one M.G.Joseph of M/s.Megalaya Sales Corporation has done business at No.227, Manikampalayam Main Road, Periasembur, Erode and he was in arrears of tax for the years 1994-95 to 1995-96, amounting to Rs. 1,85,000/-. Since there was no property standing in the name of said M.G.Joseph, the property belonging to the petitioner has been subjected to the revenue recovery proceedings for the recovery of arrears of tax of the said M.G.Joseph. Challenging the proceedings initiated against the petitioner's property for realizing the tax dues of the said M.D.Joseph, the petitioner has filed the above Writ Petition.

(3.) The learned counsel appearing for the petitioner submitted that the respondent cannot proceed against the petitioner's property for the reason that she is not an assessee under the respondent. The respondent can only proceed against the dealer for the dues payable by him. In support of his contention, the learned counsel relied upon an order passed by this Court in W.P. No. 21789 of 2004 (M. Susila v. The Commercial Tax Officer, Annathanapttai Circle, Salem and another) dated 14.07.2017, wherein this Court held as follows: