S. KUMAR Vs. COMMERCIAL TAX OFFICER AND ORS.

JUDGEMENT

(1.) THE above writ appeal is directed against the order of the learned judge dated July 14, 2005 (S. Kumar v. Commercial Tax Officer, Udumalpet), passed in W. P. No. 5155 of 2003.

(2.) THE writ Petitioner is the Appellant in the above appeal.

(3.) IT is contended by the Appellant that he had no knowledge about the sales tax arrears of the second Respondent and the security given by the third Respondent and he was not put on notice about the sales tax arrears of the second Respondent and the security given by the third Respondent. Aggrieved by the aforesaid demand raised, the Appellant filed the above writ petition, seeking for the issue of a writ of certiorari to quash the order of the first Respondent dated December 13, 2002.