Tvl.The Pck Buderus (India) v. The Assistant Commissioner(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 10.12.2019

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.22465 of 2014 and M.P.Nos.1 & 2 of 2014 Tvl. The PCK Buderus [India] Special P Ltd., Rep by its Director P.K.Lakshman, No.13, South West Boag Road, T.Nagar, Chennai.17.

... Petitioner Vs.

1.The Assistant Commissioner [CT], Nandanam Assessment Circle, No.46, Greenways Road, Chennai.28.

2.The Branch Manager, ICICI Bank, Saidapet, Chennai.

... Respondents Prayer: Writ Petitioner filed under Article 226 of Constitution of India, to issue a Writ of Certiorari calling for the records on the files of the 1st respondent in TIN No.33741581027/200809/A3 dated 11.08.2014 and quash the same being illegal, invalid, without jurisdiction and violated the principles of natural justice and contrary to the principle laid down by this Honourable Court.

For Petitioner : Mr.D.Vijayakumar For R1 : Mr.G.Dhanamadhri, Government Advocate For R2 : No appearance ____________ Page No 1 of 2 https://hcservices.ecourts.gov.in/hcservices/

O R D E R

Pursuant to a Revision order dated 18.07.2014, the petitioner's bank account was attached. It is submitted by the learned counsel for the petitioner that thereafter a revised order dated 31.12.2014 has been passed by the respondent, pursuant to which, the demand was drastically reduced to Rs.3,18,996/- from Rs.1,10,72,520/-.

2.The petitioner has already deposited the aforesaid amount pursuant to the aforesaid order dated 31.12.2014. The petitioner has also filed a photo copy of the cheque payment made to that effect.

3.In the light of the above development, the impugned order of attachment attaching the petitioner's bank account with the second respondent bank is directed to be lifted/raised. Accordingly, the present Writ Petition is allowed. No cost. Consequently, connected Miscellaneous Petitions are closed. Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar jen To 1.The Assistant Commissioner [CT], Nandanam Assessment Circle, No.46, Greenways Road, Chennai.28.

+1cc to Mr.D.Vijayakumar, Advocate sr.102954 +1cc to Special Government Pleader(Taxes) sr.103232 W.P.No.22465 of 2014 and M.P.Nos.1 & 2 of 2014 nr 30/01/2020 ____________ Page No 2 of 2 https://hcservices.ecourts.gov.in/hcservices/