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TMI Blog2018 (1) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... , which is ruled in favour of the petitioner, and held that the petitioner is not a Partner of M/s.S.S.Metals on and from 01.04.1990. The respondent has issued the impugned notice, which is bereft of particulars, and there seems to be a change of Officer, who was unaware of what has happened earlier and issued the impugned notice - impugned notice is held to be unenforceable against the petitioner - petition allowed. - W.P.No.33581 of 2005 W.P.M.P.No.36511 of 2005 W.V.M.P.No.342 of 2007 - - - Dated:- 23-11-2017 - T. S. Sivagnanam, J. For Petitioner : Mr. R.Gandhi, Senior Counsel for M/s. S.N.Kirubanandam For Respondent : Mr. K.Venkatesh ORDER Heard Mr. R.Gandhi, the learned Senior Counsel appearing for M/s. S.N.Kiru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Singh has been described as a Partner, and, in the assessment order for the year 1990-1991, he has been described as a Proprietor. 4. Further, it is submitted that, action was initiated against the petitioner's mother Mrs.Pawn Bai, by issuing a notice, dated 04.04.1994. Challenging the said notice, the petitioner's mother a filed a Writ Petition before this Court, in W.P.No.7483 of 1994. After the constitution of the Tamil Nadu Taxation Special Tribunal, Chennai, the said Writ Petition was transferred to the Special Tribunal, and re-numbered as T.P.No.2048 of 1997, and the Special Tribunal set aside the notice with the following finding:- The claim of the petitioner that she was the absolute owner of the property bearing Do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in O.P.No.478 of 2000. The Special Tribunal, after considering the dispute raised by the petitioner's father, held that the dispute regarding the genuinenity of the Release Deed cannot be entertained or adjudicated by the Special Tribunal, and held that the petitioner is entitled to initiate proper proceedings to establish the truth of retirement. Immediately, the petitioner filed an Original Suit, in O.S.No.6259 of 2001 before the City Civil Court, Chennai, for a declaration that, he is not a partner of M/s.S.S.Metals from 01.04.1990 and for a decree of permanent injunction against the second defendant viz., the respondent herein from in any way proceeding against the petitioner/plaintiff to collect the arrears of M/s. S.S.Metals. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assets of the minor, and the mother is not liable to pay any arrears of sales tax of her minor son. This principle will equally apply to the petitioner's father, Mr. J. Dhanaraj C. Shah, who was the natural guardian, when the petitioner was inducted as a Partner, and subsequently, when Deed of Release was executed on 01.04.1990. Therefore, even if the petitioner had not obtained a decree from the Civil Court, the respondent could not proceed against the petitioner's father for the alleged sales tax due payable by the petitioner. In any event, the respondent cannot proceed against the petitioner, since the petitioner had succeeded before the Civil Court and obtained decree, which is ruled in favour of the petitioner, and held that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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