P.SATHASIVAM Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) Mr.M.Hariharan, learned Additional Government Pleader takes notice for the first respondent. Mr.P.P.Purushothaman, learned Government Advocate takes notice for the second respondent. By consent of the parties, this main writ petition is taken up for final disposal at the admission stage itself.

(2.) The petitioner is aggrieved against the proceedings dated 29.08.2018 of the first respondent, wherein and whereby, he directed the second respondent to create encumbrance on the subject matter properties referred to in this writ petition.

(3.) Following are the short facts necessary for the disposal of this writ petition: One M/s.Ashok Spinners, Udumalpet, were the registered dealer before the Commercial Tax Officer, Udulmalpet (North). An order dated 29.07.2008 was passed by the Assessing Officer against the said dealer confirming the levy of penal interest of Rs.4,68,175/- as proposed in the notices dated 10.01.2008 and 15.04.2008. For the purpose of realising tax arrears from the said dealer, the first respondent sent the impugned communication to the second respondent with a request to create encumbrance on the properties referred to therein. The petitioner herein is not in any way connected with the said dealer. On the other hand, he purchased the subject matter properties by way of two sale deeds dated 25.11.2004 and 03.04.2006, much earlier to the order dated 29.07.2008. Those purchases were made by the petitioner from the partners of the said M/s.Ashok Spinners. Hence, the present writ petition is filed by contending that the impugned proceedings cannot be sustained against the petitioners' properties as the same were purchased much earlier to the order fastening the tax liability on the said dealer. It is also contended that those properties were never attached by the first respondent at any point of time.