LAWS(TLNG)-2021-12-15

M/S.PROGRESSIVE POLYMERS Vs. ASSISTANT COMMISSIONER

Decided On December 01, 2021
M/S.Progressive Polymers Appellant
V/S
ASSISTANT COMMISSIONER Respondents

JUDGEMENT

(1.) Heard Mr. S.Suri Babu, learned counsel for the petitioner, and Mr.K.Raji Reddy, learned Senior Standing Counsel for Commercial Taxes, for respondents 1 and 2.

(2.) Without entering into the rival contestations, we may mention that a notice dated 18.09.2021 was issued by the respondent No.1 to the petitioner stating that petitioner was in arrears of Rs.23,27,711.00 (Rupees twenty three lakhs, twenty seven thousand, seven hundred and eleven only) to the Commercial Tax Department. Instead of paying the dues, petitioner has sold certain properties to a third party after notice of attachment of property was issued by the respondent No.1. While declaring the sale of the property as void, respondent No.1 has called upon the petitioner to pay the arrears within three days.

(3.) According to learned counsel for the petitioner, petitioner is a beneficiary of the sales tax deferment scheme of the then composite State of Andhra Pradesh. Petitioner had written to the respondent No.1 on 03.11.2021 requesting for settlement of dues, enclosing therewith a demand draft for Rs.7,34,766.00 (Rupees seven lakhs, thirty four thousand, seven hundred and sixty six only).