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TMI Blog2010 (1) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner's wife is also a member. The petitioner's contention that the property is his self acquired property is not disputed by the first respondent. Even if it were to be held that the petitioner's wife is a member of a Hindu undivided family, the first respondent could only have attached the property of the Hindu undivided family and not the self-acquired property of the petitioner. The impugned notice dated September 25, 2009 and the consequential notices in form 4 dated August 20, 2009 and form 5 dated October 24, 2009 are, accordingly, quashed. - Writ Petition No. 26478 of 2009 - - - Dated:- 25-1-2010 - GODA RAGHURAM AND RAMESH RANGANATHAN , JJ. ORDER:- The order of the court was made by RAMESH RANGANATHAN J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In response thereto the petitioner submitted a representation dated September 22, 2009 contending that since the second respondent-firm was not in arrears of sales tax in the assessment year 1995-96, the security offered by the petitioner ceased to be in operation. He relied on G. Prasada Rao, Nellore v. Srinivasa Trading Company, Nellore [2007] 45 APSTJ 205 and New Kamal Bar Cafe v. State of A.P. [2007] 6 VST 421 (AP) in this regard. The first respondent thereafter issued notice dated September 25, 2009 to the petitioner demanding arrears of sales tax of Rs. 5,00,000 due from the second respondent. In the said notice, the petitioner was informed that the amount demanded from him was not because he stood as surety to the second respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation has been discontinued, or the firm, Hindu undivided family or association has been dissolved, the assessing authority shall make an assessment of the turnover of the firm, Hindu undivided family, or association, as the case may be, as if no such discontinuance or dissolution had taken place and all the provisions of this Act, including the provisions relating to the levy of a penalty or any other sum chargeable under any provision of this Act, shall, so far as may be, apply to such assessment. (2) Where such discontinuance or dissolution takes place after any proceeding in respect of an assessment for any year has commenced, the proceeding may be continued against every person who was, at the time of such discontinuance or dissolut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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