2018 (8) TMI 1800 - HC - VAT and Sales Tax

Attachment on petitioner's property - TNGST Act - HELD THAT - It is not clear as to why the attachment should still continue when the entire arrears of tax have already been settled in terms of the Tamil Nadu Government Sales Tax (Settlement of Arrears) Act, 2011 and a certificate of settlement of arrears has already been issued. If there are any other dues, then the first respondent should have put the petitioner on notice and separate proceedings should have been initiated. Therefore, the first respondent has to definitely consider the petitioner's representation. Petition is disposed of by directing the first respondent to consider the representation of the petitioner dated 27.6.2018 and to lift the attachment if found reasonable.

Summary

Issues:
1. Petitioner seeks direction to lift property attachment by the first respondent based on representation.
2. Petitioner's representation based on settlement of arrears under Tamil Nadu Government Sales Tax Act, 2011.
3. Refusal of the first respondent to receive the representation.
4. Continuation of attachment despite settlement of arrears.
5. Directive to first respondent to consider the representation and lift attachment if no other arrears exist.

The judgment involved a writ petition seeking a direction to the first respondent to issue orders lifting the attachment on the petitioner's property, based on a representation dated 27.6.2018. The petitioner had settled the arrears of sales tax for the assessment year 1995-96 under the Samadhan Scheme of the Tamil Nadu Government Sales Tax (Settlement of Arrears) Act, 2011, supported by a certificate of settlement dated 16.3.2012 issued by the Joint Commissioner. The representation was initially refused by the first respondent, prompting the petitioner to submit it to the Joint Commissioner, Salem Division, which was acknowledged. The court noted that the attachment should be lifted since the tax arrears had been settled under the Act, and any additional dues should have been separately addressed by the first respondent. The judgment emphasized the need for the first respondent to consider the petitioner's representation, take note of the settlement certificate, provide a personal hearing, and lift the attachment within two weeks if no other arrears were outstanding under the Tamil Nadu General Sales Tax Act, 1959. No costs were awarded in this disposal of the writ petition.