R. DAKSHINAMOORTHY Vs. DEPUTY COMMERCIAL TAX OFFICER, TIRUPUR

JUDGEMENT

(1.) This Writ Petition is filed for a Writ of Certiorari to quash the Notice, dtd. 23/6/2006 of the Respondent. The said Notice was issued under Sec. 24 of the Tamil Nadu General Sales Tax Act, 1959 (the TNGST Act), calling upon the Petitioner to remit the Sales Tax arrears with interest thereon of the former Owner of the immovable property currently owned by the Petitioner within seven days from the date of receipt of the Notice failing which steps would be taken to bring the property to sale under the Tamil Nadu Revenue Recovery Act.

(2.) The relevant facts of this case are simple. From the impugned Notice, dtd. 23/6/2006, it appears that M. Bhagyavathi was the Sole Proprietrix of Abirami Chemicals, which was registered as a Dealer under the TNGST Act. It also appears that the said Dealer had not paid Sales Tax dues in respect of the Assessment years 1993-1994 and 1994-1995 and that the said dues aggregated to a sum of Rs.7,48,698.00 with Interest thereon as of the date of Notice from the Respondent to the Petitioner.

(3.) As per the above mentioned Notice, a Security Bond was provided on 6/4/1992 at the time of issuance of the Registration Certificate and the immovable property of the Dealer at Chellapuram, Thirupur, admeasuring 975 sq.ft. with a built-up area of 420 sq. ft. was offered as Security (the said Property). It is stated in the Counter Affidavit of the Respondent that the Assessment Order, dtd. 29/3/1996 in TNGST No. 272355/93-94 was served on the Assessee/Dealer on 16/4/1996 and that in Assessment Order, dtd. 31/5/1996 in TNGST No. 272355/94-95 was served on the said Assessee/Dealer on 10/6/1996. Consequently, as per Sec. 24(2) of the TNGST Act, the Statutory charge would operate 21 days after receipt of the aforesaid Notices.