Madras High Court
N.Madhavan vs The Tamilnadu Tax Appellate ... on 19 September, 2023
W.P.(MD).No.19830 of 2013
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 19.09.2023
CORAM
THE HONOURABLE MRS.JUSTICE S.SRIMATHY
W.P.(MD).No.19830 of 2013
and
M.P.(MD).Nos.2 & 3 of 2013
1.N.Madhavan
2.M.Radha ... Petitioners
Vs.
1.The Tamilnadu Tax Appellate Tribunal,
Tirunelveli,
Tirunelveli District.
2.The Commercial Tax Officer,
Tirunelveli,
Tirunelveli District.
3.The Sub Registrar,
Palayamkottai Sub-Registrar Office,
Tirunelveli District.
4.V.Rengaramanuja Chetti & Sons Jewellers,
Represented by V.Rengaramanuja Chetti,
No.66, Madurai Road, Tirunelveli Junction,
Tirunelveli District. ... Respondents
Prayer : Writ Petition filed under Article 226 of the Constitution of India,
praying this Court to issue a Writ of Certiorarified Mandamus, to call for the
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W.P.(MD).No.19830 of 2013
records relating to the impugned order passed by the 1st respondent in his
proceedings No.A3/2634/02 dated 31.10.2006 in respect of the petitioner's
properties situated in Survey Numbers 2, 6/2, 10/2, 90, 91 (New S.Nos.91/1 &
91/2), 94, 96, 98, 100/1, 100/2, 103, 107 (New S.No.107/1), 112 (New S.No.
112/1A), 114 (New S.No.114/3), 116 (New S.No.116/1), 121 (New S.No.
121/1A, 121/1B & 121/2), 124, 126 in Muthoor Village, Palayamkottai Taluk,
Tirunelveli District and quash the same and consequently direct the 1st
respondent to remove the petitioner's properties in Survey Numbers 2, 6/2, 10/2,
90, 91 (New S.Nos.91/1 & 91/2), 94, 96, 98, 100/1, 100/2, 103, 107 (New S.No.
107/1), 112 (New S.No. 112/1A), 114 (New S.No.114/3), 116 (New S.No.
116/1), 121 (New S.No. 121/1A, 121/1B & 121/2), 124, 126 in Muthoor
Village, Palayamkottai Taluk, Tirunelveli District from impugned attachment
order dated 31.10.2006 passed by the 1st respondent.
For Petitioner : Mr.S.Meenakshi Sundaram
For Respondents : Mr.A.K.Manikkam,
Special Government Pleader
For R-1 to R-3
ORDER
This Writ Petition is filed for Writ of Certiorarified Mandamus, to quash
the impugned order passed by the first respondent dated 31.10.2006, in respect
of the petitioner's property in various Survey numbers.
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W.P.(MD).No.19830 of 2013
2. The contention of the petitioner is that the respondents have attached
the petitioner's property. Certain mortgaged properties were granted as security
to the respondents. However, the properties listed in the prayer was never ever
granted as security. Without ascertaining the facts, the respondents have
initiated the proceedings and the petitioner's properties were attached through
the attachment notice. Therefore, the petitioner is before this Court.
3. The learned Counsel appearing for the petitioner relies on earlier order
passed by this Court in W.P.(MD).No. 4297 of 2010 dated 04.04.2013. The
respondents herein had stated that inadvertently the list of the properties shown
in the prayer were attached. The relevant portion of the said judgment is
extracted hereunder:
7. After considering the submissions made by the learned
counsel for the parties and taking note of the counter affidavit filed by
the official respondents, it is seen that the Commercial Tax Department
has acted in haste and without properly verifying the records, brought
the properties mentioned in the impugned Order of attachment, for sale
for recovery of the sales tax arrears. It may be an easy statement for
the Assistant Commissioner of Commercial Tax, Tirunelveli District to
say inadvertently, without proper verification, certain properties were
included in the impugned order of attachment, however the department
has failed to take note of the serious implications the impugned notice
has caused to the true owner of these properties.
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W.P.(MD).No.19830 of 2013
8. Therefore, the irresponsible action on the part of the Sales
Tax Department cannot be appreciated. Since the right over the suit
properties is said to have been adjudicated by the Civil Court, the
Sales Tax Authority cannot proceed as such oblivious of the Civil Court
Decree by issuing impugned attachment notice.
9. Therefore, on this ground alone, the impugned Order of
attachment is quashed. It is needless to state that this Court has not
gone into the correctness of the statement made by the petitioners nor
the stand taken by the respondents 7 to 9 nor the certain allegations
made against the official respondents in the counter affidavit regarding
the share owned by Janakirama Reddiar and others. If there is Civil
Court Decree, then the Sales Tax Authority shall be bound by such
Decree and without reference to such Decree, the Authority cannot
proceed further.
10. Accordingly, liberty is granted to the Sales Tax Department
to verify as to whether the properties in question, which are the subject
matter of the impugned Order of attachment, are owned by person,
who has committed default in payment of sales tax respondent and
whether the properties could be proceeded against for the arrears of
sales tax payable by the fourth respondent and before finalizing the
same both the petitioners and the respondents 4 to 9 shall be issued
notice for filing their objections and only thereafter the sales tax
authorities shall proceed further only in accordance with law.
4. Since already this Court has dealt with the issue which is raised by the
petitioner and the said order is in favour of the petitioner, this Writ Petition is
unnecessary.
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W.P.(MD).No.19830 of 2013
5. In view of the above, this Writ Petition is closed. There shall be no
order as to costs. Consequently, connected miscellaneous petitions are closed.
19.09.2023
NCC : Yes/No
Index : Yes / No
Internet : Yes/ No
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To
1.The Tamilnadu Tax Appellate Tribunal,
Tirunelveli,
Tirunelveli District.
2.The Commercial Tax Officer,
Tirunelveli,
Tirunelveli District.
3.The Sub Registrar,
Palayamkottai Sub-Registrar Office,
Tirunelveli District.
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W.P.(MD).No.19830 of 2013
S.SRIMATHY, J.
Sml
W.P.(MD).No.19830 of 2013
19.09.2023
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