M/S.Kln Automobile Pvt.,Ltd., v. Assistant Commissioner(Ct)(Fac

In the High Court of Judicature at Madras Dated : 23.9.2016 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM Writ Petition No.33259 of 2016 & WMP.Nos.28740 & 28741 of 2016 M/s.KLN Automobile Private Ltd., rep.by its Managing Director L.Chandrasekar

...Petitioner

Vs 1.The Assistant Commissioner (CT), (FAC), NSC Bose Road Assessment Circle, Chennai-1.48/39, Rajaji Salai.

2.The Branch Manager, Karur Vysya Bank Ltd., Chennai-40.

Anna Nagar Branch, Chennai-40.

...Respondents

PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari to call for the records on the file of the first respondent in his impugned notice issued to the second respondent bank in TIN : 33410220735/2016-17/A3 dated 12.9.2016 for the attachment of the bank account of the petitioner and quash the same as illegal and against the provisions of the Act.

For Petitioner :

Mr.S.Rajasekar For Respondent :

Mr.S.Kanmani Annamalai, AGP for R1

ORDER

Heard both. By consent, the writ petition itself is taken up for final disposal.

2.In this writ petition, the petitioner, who is a dealer on the file of the first respondent, had challenged the impugned notice dated 12.9.2016 attaching the petitioner's bank account for the alleged payment towards arrears of entry tax. 3The matter was passed over to ascertain as to whether the procedure, required to be followed as contemplated under Section https://hcservices.ecourts.gov.in/hcservices/

10(4) of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Tax Act, 1990 read with Rule 5 of the Rules framed thereunder, has been followed and as to whether Form III notice was issued prior to impugned attachment notice. 4.The learned Additional Government Pleader, on verification from the first respondent, submits that no such Form III notice was issued.

5.This is sufficient to hold that the impugned attachment notice is not in accordance with law.

6. Accordingly, the writ petition is allowed and the impugned notice is set aside. It is always open to the first respondent to proceed further in accordance with law. No costs. Consequently, the above WMPs are closed.

Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar To 1.The Asst. Commr., (CT), (FAC), NSC Bose Road Assessment Circle, Ch-1.

2.The Branch Manager, KVB Ltd., Chennai-40.

+1cc to MS.R.Hemalatha, Advocate Sr.54998 +1cc to the Government Pleader Sr.54512 WP.No.33259 of 2016 & WMP.Nos.28740 & 28741 of 2016 pvs[co] srg 22/10/2016 https://hcservices.ecourts.gov.in/hcservices/