9911796707
TMI Blog2007 (7) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... . There is no bona fide on the part of the petitioner in fulfilling the statutory obligation. Action taken by the respondent for realisation of the arrears of tax by attaching the bank accounts of the petitioner cannot be found fault with and there is no illegality. Equity cannot be extended to a person who has not only been evading to pay tax, but also issued cheques, knowing fully well that the same would be dishonoured. Moreover, in the pleadings, the petitioner has suppressed the details relating to the notices issued by the Department and also the cheques issued by them, which were subsequently dishonoured. I do not find that the petitioner has made out any case for invocation of the extraordinary jurisdiction of this court, warranting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to grant some more time for payment of tax. But the respondent has failed to consider the request made by the petitioner and issued the impugned letter dated June 27, 2006 to petitioner's bankers, viz., the State Bank of India, Thiruvottiyur Branch and attached the bank account of the petitioner-company, thereby making the business of the company crippled. The petitioner has further submitted that on receipt of the said letter from the respondent, the State Bank of India, by their letter dated June 28, 2007, has informed the petitioner that the respondent, by issuing form B-6, attached the entire bank accounts. To prove their bona fide, the petitioner had offered Rs. 2,00,000 towards arrears of tax and also tendered a cheque in favo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the notices have been issued regularly to the company for payment of admitted tax, as detailed hereunder: Admitted tax due Date of issue of notice Date of service of notice Rs. 8,98,905 23-03-2005 5-03-2005 Rs. 7,51,574 28-06-2005 8-07-2005 Rs. 12,02,466 8-09-2005 8-09-2005 Rs. 13,92,041 29-08-2006 29-08-2006 Rs. 9,18,710 15-02-2007 17-02-2007 Rs. 18,33,314 12-03-2007 16-03-2007 It is the case of the respondent that earlier, the petitioner had approached the Commissioner of Commercial Taxes for payment of dues in six monthly instalments, but their request was not considered by the Commissioner of Commercial Taxes in Lr. Rc. No. Q1/58428/2006, dated October 31, 2006. In spite of several notices directing the company to pay t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n dishonoured on many occasions and there is no bona fide in the offer made by it. The details of the cheques given by the petitioner and dishonoured subsequently are given below: Mr. Haja Nazirudeen, learned Special Government Pleader appearing for the respondent, submitted that the petitioner-company had admitted the tax liability of Rs. 18,33,314 and they are in the habit of giving false promise with regard to payment of tax and in respect of notices issued earlier, they have not responded and made any substantial payment. He further submitted that for the past two years, the petitioner had been issuing cheques, which have been dishonoured and there is no bona fide on the part of the petitioner-company. Referring to section 26 of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was the outstanding amount available in the petitioner's account. It is also evident that in spite of notices from the month of March 2005 to March 2007, the petitioner has not paid any substantial payment towards arrears of tax. From the pleadings and the submissions made by the counsel appearing for both parties, it is evident that the petitioner has been evading the arrears of admitted tax to the Revenue and had been issuing cheques and deceived the Department. The petitioner-company, who has already collected tax from the dealers, are bound to remit the same to the Government promptly as per the provisions of the statute. During the course of hearing of this writ petition, the petitioner has offered to pay a portion of amount by way ..... X X X X Extracts X X X X X X X X Extracts X X X X
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