T.S.Ramanathan v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 06.09.2016

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.11074 of 2004 T.S.Ramanathan ... Petitioner Vs.

1.The Commercial Tax Officer, T.Nagar (South) Assessment Circle, No.46, Greenways Road, Chennai - 600 028.

2.The Commercial Tax Officer, Villupuram - 605 101.

3.The District Collector, Villupuram District, Villupuram.

4.The Tahsildar, Villupuram.

5.The Village Administrative Officer, Poyapakkam Village, Villupuram District.

6.M/s.S.L.P.Oils Limited ... Respondents Prayer:

Petition filed under section 226 of the Constitution of India to issue a Writ of Mandamus forbearing the respondents 1 to 5 from in any way initiating any recovery proceedings against the movable and immovable properties of the petitioner under the Tamilnadu Revenue Recovery Act, 1864 for the arrears of sales tax due from M/s.S.L.P.Oils Limited, the sixth respondent herein.

For Petitioner : Mr.Y.Prakash For Respondent : Mr.S.Kanmani Annamalai for R1 and R2 Additional Government Pleader Mr.K.J.Sivakumar for R3 to R5 Government Advocate

O R D E R

Heard Mr.Y.Prakash, learned counsel for the petitioner, Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondents 1 and 2 and Mr.K.J.Sivakumar, learned Government Advocate appearing for the respondents 3 to 5.

2.The order impugned is an order of attachment in respect of a property stated to be owned by the petitioner for recovery of sales tax arrears payable by the sixth respondent which is a limited company incorporated under the provisions of the Companies Act.

3.The contentions raised by the petitioner is that for the default of the company, he cannot be proceeded with. Though the writ petition was admitted on 22.04.2004, the injunction petition was dismissed on 14.09.2006. Further, the learned counsel for the petitioner reliably understands that the petitioner is no-more. In the light of the same, no useful purpose would be served in keeping the writ petition pending. 4.Accordingly, the writ petition is disposed of, leaving it open to the petitioner or the appropriate persons to agitate their grievance, in the manner known to law, if still there is a need to do so. No costs.

Sd/- Asst. Registrar.

/true copy/ Sub Asst. Registrar.

pri To 1.The Commercial Tax Officer, T.Nagar (South) Assessment Circle, No.46, Greenways Road, Chennai - 600 028.

2.The Commercial Tax Officer, Villupuram - 605 101.

3.The District Collector, Villupuram District, Villupuram.

4.The Tahsildar, Villupuram.

5.The Village Administrative Officer, Poyapakkam Village, Villupuram District.

+1 CC to to Special Govter., Pleader, (Taxes) Sr.NO.51171 W.P.No.11074 of 2004 NR (CO) MD : 21/09/2016