2007 (2) TMI 613

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..... . 5 dated January 9, 2004 issued under section 27 of the Tamil Nadu General Sales Tax Act, 1959 and quash all the connected proceedings thereon. Those original petitions are numbered as these writ petitions on being transferred to the file of this court. The case of the petitioner is that the respondent, without any rhyme or reason, has issued a notice on April 17, 2003 to the petitioner allegi .....

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..... ugh his Advocate's letter above referred to dated November 28, 2003. However, without considering the same, now the property of the petitioner at door No. 3, I Main Road, CIT colony, Mylapore, Chennai, has been attached by means of an impugned notice dated January 9, 2004. On that basis the present writ petitions have been filed. I have heard the learned counsel on either side and perused t .....

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..... [2002] 1 CTC 285 by a learned single judge of this Court and in the case of Chamundeeswari v. Commercial Tax Officer, Vellore Rural in writ petitions Nos. 3085 and 3086 of 2000 by an order dated January 5, 2007[2007] 6 vst 399 (Mad)., I have held that a company is a legal entity by itself and it can sue or can be sued as a legal entity and any dues from the company have to be recovered only fro .....

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