Madras High CourtWP(MD)/768/2018closed

Dr. A.M.Arun,S/O.A.R.Murugaiah v. Deputy Commissioner Of

2018-03-02Honourable Mr Justice G.R.Swaminathan3 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 02.03.2018 CORAM :

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P(MD)Nos.768 & 769 of 2018 and WMP(MD)Nos.827 & 828 of 2018 A.M.Arun ... Petitioner in WP(MD)No.768 of 2018 A.Meera ... Petitioner in WP(MD)No.769 of 2018 Vs.

1. Deputy Commissioner of Income Tax, Circle 3 (1), No.44, Williams Road, Cantonment, Trichirappalli - 620 001.

2. Assistant Commissioner of Income Tax, Central Circle 1, No.44, Williams Road, Cantonment, Trichirappalli - 620 001.

3. Income Tax Officer, Ward III(2), No.44, Williams Road, Trichirappalli - 620 001.

4. Income Tax Officer (HQ)-2, Office of Principal Commissioner of Income Tax, Central Circle - 2, III Floor, No.46, M.G.Road, Chennai - 600 034.

... Respondents in both cases Common Prayer : Writ Petitions are filed under Article 226 of the Constitution of India to issue a Writ of Mandamus to direct the respondents to issue "No Objection Certificate" for the release of the attached property or lift attachment the properties situated at near Chatram bus stand (Karur bye pass road) Chintarnani Village, Karur Bypass Road, Tiruchirappalli on the assurance of sale consideration shall be deposited into government accounts.

For Petitioners in both cases : Mr.I.Arockia Selvaraj For Respondents in both cases : Mr.Dilipkumar COMMON ORDER The petitioners seek issuance of No Objection Certificate for the release of the attached property. The petitioners assure that sale considerations will be deposited into Government accounts. 2.When the matter was taken up for disposal, the learned standing counsel appearing for the respondents submits that the provisional attachment made earlier expired on 13.01.2018. However, it is submitted that the properties of the petitioners have been attached by the Tax Recovery Officer. The petitioners are not however possessed of the said order.

3.The respondents shall furnish the petitioners with a certified copy of the said attachment order within a period of two weeks from today. The issues raised in these writ petitions do not survive for adjudication. Hence, these writ petitions are closed as infructuous. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/ Assistant Registrar (P&A) /True Copy/ Sub Assistant Registrar To

1. The Deputy Commissioner of Income Tax, Circle 3 (1), No.44, Williams Road, Cantonment, Trichirappalli - 620 001.

2. The Assistant Commissioner of Income Tax, Central Circle 1, No.44, Williams Road, Cantonment, Trichirappalli - 620 001.

3. The Income Tax Officer, Ward III(2), No.44, Williams Road, Trichirappalli - 620 001.

4. The Income Tax Officer (HQ)-2, Office of Principal Commissioner of Income Tax, Central Circle - 2, III Floor, No.46, M.G.Road, Chennai - 600 034.

+2CC to Mr.N.Dilip Kumar, Advocate, Sr.52639 and 52640 +2CC to Mr.I.Arockia Selvaraj, Advocate, Sr.52745 and 52746 SKM JM/KKR/SAR-I/17.05.2018/3P-9C W.P(MD)Nos.768 & 769 of 2018 and WMP(MD)Nos.827 & 828 of 2018 02.03.2018