2016 (9) TMI 926

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..... f 2014+M.P.Nos.1 & 1 of 2012 and 2 of 2014. - -
CST, VAT & Sales Tax
Hon'ble Mr.Justice T.S.Sivagnanam For the Petitioner: Mr.V.Sundareswaran For the Respondent : Mr.S.Kanmani Annamalai Additional Government Pleader COMMON O R D E R Heard Mr.V.Sundareswaran, learned counsel appearing for petitioners, and Mr.S.Kanmani Annamalai, learned Additional Government Pleader, for respondents. 2. Totally, there are three Writ Petitions. Two Writ Petitions, viz., W.P.Nos.28173 and 28174 of 2012, are filed by Partnership Firm, represented by its Partner, N.Anand, and W.P.No.21494 of 2014 is filed by the Partner, N.Anand, in his personal capacity. 3. First, this Court proposes to take up the Writ Petitions filed by the Partnership Firms, .....

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..... It is submitted that the conditional orders have been complied with. The property, which is the subject matter of attachment, pursuant to the order impugned in W.P.No.21494 of 2014, is claimed to be the personal property of the petitioner, and for the default committed by the petitioner's father, R.Natarajan, who is the Partner of Indian Commercial Syndicate, the subject property cannot be attached. 6. Sofar as the Writ Petitions challenging the notices of recovery are concerned, viz., W.PNo.28173 and 28174 of 2012, taking note of the submissions made by the learned counsel appearing for the petitioner that the entire amount payable to all the subscribers of the Chit transaction, run by the petitioner's father, R.Natarajan has been .....

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..... pportunity to file a representation before the Assessing Officer/competent Authority, within a period of two weeks from the date of receipt of a copy of this order, setting out clearly as to how the property is not liable for attachment, and on receipt of the representation, the Assessing Officer/Competent Authority shall consider the petitioner's representation and after conducting enquiry and affording opportunity of personal hearing, pass appropriate orders in accordance with law The amounts, which have been paid by the petitioner, pursuant to the interim orders granted by this Court shall be adjusted towards the tax dues after the assessment is redone in terms of the direction issued hereinabove, and till orders are passed, the prop .....

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