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Madras High CourtWP/19902/2004disposed of

M/S Tectonics v. The Commercial Tax Officer

2017-07-12Honourable Mr Justice T. S. Sivagnanam2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 12.07.2017 Coram The Hon'ble Mr.Justice T.S.Sivagnanam Writ Petition No.19902 of 2004 M/s.Tectonics

...Petitioner

Vs.

1.

The Commercial Tax Officer, Valluvarkottam Assessment Circle, Chennai.

2.

The State of Tamil Nadu, rep. by the Secretary to Government, Department of Commercial Taxes, and Religious Endowments, Fort St. George, Chennai - 600 009.

...Respondents

Writ Petition, filed under Article 226 of the Constitution of India, for issuance of Writ of Certiorari to call for records of the first respondent, in the impugned proceedings, R.C.No.946/C4/A3, dated 29.06.2004, and to quash the same. For Petitioner : M/s.Radhika Chandrasekar For Respondents : Mr.K.Venkatesh Government Advocate

O R D E R

Heard M/s. Radhika Chandrasekar, the learned counsel appearing for the petitioner, and Mr.K.Venkatesh, the learned Government Advocate for the respondents.

2.

The petitioner has questioned the attachment notice, by which, their Bank Account was sought to be attached for recovery of arrears of tax. The petitioner would contend that, without serving the proceedings, dated 29.06.2004, attachment of the Bank Account is without jurisdiction.

3.

At the time, when the Writ Petition was entertained, interim order was granted, subject to the condition that the petitioner shall deposit a sum of Rs.2,00,000/-. It is not https://hcservices.ecourts.gov.in/hcservices/

clear, as to whether the conditional order has been complied with or not. Thus, by efflux of time, nothing further survives in this Writ Petition for adjudication, and, it would be sufficient to observe that, it is open to the Department to proceed in accordance with law, if still a need arises to do so. No costs.

Sd/- Asst.Registrar (J) /true copy/ Sub Asst. Registrar To 1.

The Commercial Tax Officer, Valluvarkottam Assessment Circle, Chennai.

2.

The Secretary to Government, The State of Tamil Nadu, Department of Commercial Taxes, and Religious Endowments, Fort St. George, Chennai - 600 009.

+1cc to Special Government Pleader sr.49131 Writ Petition No.19902 of 2004 GJII(co) ss(4/8/2017) https://hcservices.ecourts.gov.in/hcservices/