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TMI Blog2017 (3) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... t states that the territorial Assistant Commissioner and the Assistant Commissioner (Assessment) may subject to control and supervision of the Deputy Commissioner and the Commissioner of Commercial Taxes, delegate the power vested in them under Sub-sections (1) and (2) of Section 29 to any officer not below the rank of the Assistant Commercial Tax Officer. Admittedly, the first respondent is an officer below in rank than that of a Assistant Commissioner. Whether all the legal heirs should be issued notice of such sale? - Held that: - The contention raised by the respondent in the counter affidavit in page 3 that they need not inform all the legal heirs is an incorrect stands since the property which is individual property of late A.K.Lal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rajan, learned Additional Government Pleader appearing for the respondent. 2.The petitioner in this writ petition is one of the sons of late A.K.Lala Lajapathy and the challenge is to an action initiated by the first respondent viz., the Commercial Tax Officer in his proceedings dated 20.10.2003, in and by which the house property owned by late A.K.Lala Lajapathy was brought for auction sale for recovery of sales tax dues payable by the firm called A.K.Sivaprakasa Mudaliar and sons. It appears that the auction was conducted and the highest bidder had deposited a sum of ₹ 25,12,000/- out of which a sum of ₹ 14,30,734/- was adjusted as against the sales tax arrears payable by the partnership firm A.K.Sivaprakasa Mudaliar and so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner (Assessment) shall have the powers of the Collector under the Tamil Nadu Revenue Recovery Act, 1864 for the purpose of recovery of any amount due under the Act. 5.Admittedly, in the instant case, the Revenue Recovery Act proceedings has been done by the first respondent and not the territorial Assistant Commissioner. In the counter affidavit filed by the respondent, in paragraph 10, reliance was placed on Section 29(4) of the Act to justify the action. Section 29(4) of the Act states that the territorial Assistant Commissioner and the Assistant Commissioner (Assessment) may subject to control and supervision of the Deputy Commissioner and the Commissioner of Commercial Taxes, delegate the power vested in them under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted only on 22.09.2004 and the auction was held on 22.10.2004, well before the expiry of 30 days. This is also one other inherent defect in the proceedings. 9.Lastly, it has to be pointed out that if the property is sold for recovery of the tax dues of A.K.Sivaprakasa Mudaliar and sons, which is a registered dealer, then adjustment could have been made only as against the said dues and there is no jurisdiction for the respondents to adjust the balance amount towards the alleged dues payable by a proprietorship concern namely, M/s.Lakshmi Traders which was a separate entity having a separate registration. 10.Hence, for all the above reasons, the impugned proceeding is held to be unsustainable in law. At this juncture, it is brought to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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