G.Raghavendar v. The Union Territory

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 27.04.2022 CORAM :

THE HONOURABLE MR.JUSTICE R.SURESH KUMAR W.P.NO.27060 OF 2021 AND W.M.P.NOS.28523 & 28526 OF 2021 & W.M.P.NOS.1776 & 2478 OF 2022 G.Raghavendar ... Petitioner -Vs1. The Union Territory of Puducherry, Rep. by its Chief Secretary, Secretariat, Goubert Avenue, Puducherry - 605 001.

2. The Commissioner, Commissioner Taxes Department, 100 Feet Road, Ellaipillaichavadi, Sithananda Nagar, Thanthai Periyar Nagar, Puducherry - 605 005.

3. The District Collector 1st Floor, New Collectorate Building, Vazhudavoor Road, Pettaiyanchathiram, Puducherry - 605 009.

4. The Tahsildar, Puducherry Taluk Office, 100 Feet Road, Mudaliarpet, Puducherry - 605 004.

5. The Tahsildar, Oulgaret Taluk Office, Lawspet, Puducherry - 605 008.

... Respondents

PRAYER:- Writ Petition under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus Calling for the records of the impugned recovery action by the Respondents 3 to 5 herein at the instance of the 2nd Respondent herein on account of tax arrears emanating from impugned Notice No.5298/TOP/D/RR/2018 dated 14.08.2020 by the 4th Respondent herein culminating into impugned Form 4 Demand Notices dated 08.07.2021 and 12.07.2021 issued by the Respondents 4 and 5 herein respectively. which further culminating into impugned Form 5 Notice of Attachment vide 5th Respondent proceedings in No.2167/TOO/D/RR/2021 dated 13.08.2021 and which further culminating into impugned Form 7 and 8 Notice of Sale of land dated 25.10.2021 issued by the 4th respondent herein and quash the same and consequently direct the 2nd respondent herein to permit the petitioner herein to sell his properties by private negotiation to clear outstanding tax arrears.

For Petitioner :

Mr.N.R.Ilango Senior Counsel For Mr.D.Ravichander For Respondents :

Mr.J.Kumaran Additional Government Pleader

O R D E R

Learned counsel appearing for the petitioner seeks to withdraw the writ petition and has made an endorsement in the case bundle to that effect.

2. Recording the same, the writ petition is dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions are also dismissed.

Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar KST

To 1.

The Chief Secretary, Union Territory of Puducherry, Secretariat, Goubert Avenue, Puducherry - 605 001.

2.

The Commissioner, Commissioner Taxes Department, 100 Feet Road, Ellaipillaichavadi, Sithananda Nagar, Thanthai Periyar Nagar Puducherry - 605 005.

3.

The District Collector, 1st Floor, New Collectorate Building, Vazhudavoor Road, Pettaiyanchathiram, Puducherry - 605 009.

4.

The Tahsildar, Puducherry Taluk Office, 100 Feet Road, Mudaliarpet, Puducherry - 605 004.

5.

The Tahsildar, Oulgaret Taluk Office, Lawspet, Puducherry - 605 008.

+1cc to the Government Pleader (Puducherry), S.R.No.29204 W.P.NO.27060 OF 2021 AD(CO) PBS/24/05/2022