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M/S.Lakshmi Engineering Works vs 2 The Assistant Commissioner (St)
2023 Latest Caselaw 1499 Mad

Citation : 2023 Latest Caselaw 1499 Mad
Judgement Date : 8 February, 2023

Madras High Court
M/S.Lakshmi Engineering Works vs 2 The Assistant Commissioner (St) on 8 February, 2023
                                                                                W.P.No.3525 of 2023




                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                DATED: 08.02.2023

                                                     CORAM:

                                  THE HONOURABLE MR.JUSTICE ABDUL QUDDHOSE

                                              W.P.No.3525 of 2023 &
                                           W.M.P.Nos.3561 & 3562 of 2023


                     M/s.Lakshmi Engineering Works
                     Rep. by its Proprietrix Ms.Vijayalakshmi
                     New No.33(Old No.25) Thirumal Murugan Koil Street
                     Union Carbide Colony Nanganallur
                     Chennai-600 061.                                            ... Petitioner

                                                        vs.

                     1 The Public Relation Officer
                       The Sub-Registrar,
                       Ponamallee, Melma Nagar,
                       Ponamallee, Chennai-600 056.

                     2 The Assistant Commissioner (ST),
                        Royapettah Assessment Circle,
                       Room No.206 2nd Floor,
                       Integrated Bulding for Commercial Taxes and
                        Registration Department South Tower,
                        Saidapet, Government Farm Village, Chennai - 600 035.
                                                                                ...Respondents

                     Prayer: Writ petition filed under Article 226 of the Constitution of India
                     for writ of Certiorarified Mandamus calling for the records of the first


                     1/7


https://www.mhc.tn.gov.in/judis
                                                                                          W.P.No.3525 of 2023


                     respondent in Document K.No.371/2022 dated 06.06.2022 quash the same
                     and further direct the first respondent to remove the attachment made in
                     Document No.5/2020 dated 09.08.2010.
                                        For Petitioner            : Mr.V.Sundareswaran

                                        For Respondent 1          : Mr.R.Neethi Perumal,
                                                                    Government Advocate

                                        For Respondent 2          : Mr.V.Prasanth Kiran,
                                                                    Government Advocate

                                                             ORDER

The issue that arises for consideration in this writ petition is whether

the property purchased by the petitioner under the SARFAESI proceedings

can be the subject matter of subsequent attachment, on account of non

payment of the statutory dues by the borrower who had availed loan prior to

the purchase by the petitioner.

2. Mr.R.Neethi Perumal, learned Government Advocate accepts

notice on behalf of the first respondent and Mr.V.Prasanth Kiran, learned

Government Advocate accepts notice on behalf of the second respondent.

By consent of both the parties, this writ petition is taken up for final

disposal in the admission stage itself.

https://www.mhc.tn.gov.in/judis W.P.No.3525 of 2023

3. The petitioner purchased a property under the SARFAESI

proceedings through public auction on 02.11.2009 and a sale certificate was

also issued in favour of the petitioner. However, according to the petitioner,

arbitrarily and illegally, subsequent to the purchase, for non-payment of the

statutory dues by the erstwhile borrower, the very same property has been

attached by the second respondent on 09.08.2010. The petitioner also

contends that they are a bonafide purchaser and they were not aware of the

statutory dues payable by the borrower to the second respondent. The

petitioner has given a representation on 10.06.2022 requesting the

respondents to raise the order of attachment which according to the

petitioner, has been made arbitrarily and illegally. Since the said

representation has not been considered till date, the petitioner has filed this

writ petition.

4. Heard, Mr.V.Sundareswaran, learned counsel for the petitioner,

Mr.R.Neethi Perumal, learned Government Advocate appearing for the first

respondent and Mr.V.Prasanth Kiran, learned Government Advocate

appearing for the second respondent.

https://www.mhc.tn.gov.in/judis W.P.No.3525 of 2023

5. Eventhough the petitioner has challenged the document

K.No.371/2022 dated 06.06.2022, the learned counsel for the petitioner

would now submit that the petitioner will be satisfied if the petitioner's

representation referred to supra is considered on merits and in accordance

with law within a time frame to be fixed by this Court, after giving due

consideration to the Division Bench Judgment of this Court in the case of

Assistant Commissioner of Customs (Bonds) vs. Annam Steels Private

Limited and Ors. reported in MANU/TN/5003/2022 which the petitioner

relied upon.

6. No prejudice would be caused to the respondents, if such a

direction is issued by this Court as this Court is not expressing any opinion

on the merits of the petitioner's representation. It is for the respondents to

consider the petitioner's representation on merits.

7. For the foregoing reasons, this Court directs the respondents to

pass final orders on merits and in accordance with law on the petitioner's

representation dated 10.6.2022 requesting the respondents to raise the order

of attachment effected over the petitioner's property under document No.5

of 2010 dated 09.08.2010 within a period of eight weeks from the date of

https://www.mhc.tn.gov.in/judis W.P.No.3525 of 2023

receipt of a copy of this Order, after giving due consideration to the

Division Bench Judgment of this Court in the case of Assistant

Commissioner of Customs (Bonds) vs. Annam Steels Private Limited and

Ors. reported in MANU/TN/5003/2022 and after providing one personal

hearing to the petitioner.

8. With the aforesaid direction, this writ petition is disposed of. No

costs. Consequently, connected miscellaneous petitions are closed.

08.02.2023 nl

Index: Yes/No Speaking order/Non-Speaking Order Neutral Citation : Yes/No

https://www.mhc.tn.gov.in/judis W.P.No.3525 of 2023

To

1 The Public Relation Officer The Sub-Registrar, Ponamallee, Melma Nagar, Ponamallee, Chennai-600 056.

2 The Assistant Commissioner (ST), Royapettah Assessment Circle, Room No.206 2nd Floor, Integrated Bulding for Commercial Taxes and Registration Department South Tower, Saidapet, Government Farm Village, Chennai - 600 035.

https://www.mhc.tn.gov.in/judis W.P.No.3525 of 2023

ABDUL QUDDHOSE, J.

nl

W.P.No.3525 of 2023

08.02.2023

https://www.mhc.tn.gov.in/judis

 
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