Madras High CourtWP(MD)/6724/2023disposed of

Maheshwari. M v. The Assistant Commissioner (State Tax)

2023-04-03Honourable Ms. Justice P.T. Asha4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 03.04.2023

CORAM:

THE HONOURABLE MS.JUSTICE P.T.ASHA M.Maheshwari .. Petitioner Vs.

1.The Assistant Commissioner (State Tax), 2.The Joint Commissioner (State Tax), 3.The Sub-Registrar Joint-I, Madurai South, Madurai District.

.. Respondents Prayer :- Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Mandamus directing the first respondent to consider the petitioner's representation dated 16.09.2022 and remove the attachment made in her landed property situated in S.No.137/3, Plot No.83, No.139, Perungudi Village, Madurai South Taluk, Madurai

District and pass appropriate orders within a stipulated time as prescribed by this Court.

For Petitioner :

Mr.N.Marimuthu For RR1 & 2 :

Mr.A.Sivanupandian Government Advocate For R3 :

Mr.T.Amjadkhan Government Advocate

ORDER

The petitioner has filed this writ petition for the issue of a Writ of Mandamus directing the first respondent to consider her representation dated 16.09.2022 and remove the attachment made in her landed property situated in S.No.137/3, Plot No.83, No.139, Perungudi Village, Madurai South Taluk, Madurai District and pass appropriate orders within a stipulated time as prescribed by this Court.

2. The proceedings, which have been initiated pursuant to which entry has been made in the encumbrance certificate is one passed without affording an opportunity to the petitioner to make her submissions. Therefore, though the prayer sought for in the writ petition is to direct the

first respondent to consider the petitioner's representation and thereafter, remove the entry, this Court directs the first respondent to issue fresh notice to the petitioner to the address given in the writ petition, hear her and then pass orders on her representation for raising attachment. It is made clear that the attachment now effected has to be deleted, since the same has been entered only on the basis of an enquiry which has been made without affording opportunity to the petitioner.

3. With the above directions, this Writ Petition is disposed of. No costs.

03.04.2023 NCC : Yes/No Index : Yes/No Internet : Yes abr To 1.The Assistant Commissioner (State Tax),

P.T.ASHA, J.

abr 2.The Joint Commissioner (State Tax), 3.The Sub-Registrar Joint-I, Madurai South, Madurai District.

Dated: 03.04.2023