2017 (10) TMI 1401

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..... ondents: Mr. S. Kanmani Annamalai, COMMON ORDER Heard Mr.B. Raveendran, learned counsel for the petitioner and Mr.S. Kanmani Annamalai, learned Additional Government Pleader appearing for the respondents. With consent on either side, these writ petitions are taken up for final disposal. 2.The petitioner is before this Court being aggrieved by the total inaction on the part of the respondents .....

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..... s are taken by the Department to recover the tax dues either by attaching the bank account or issuing garnishee or proceeding against the properties owned by the defaulting assesse. Therefore, when it comes to refund of excess tax paid, the same promptness should be shown by the Revenue. Any collection of tax over and above what is liable to be collected is illegal. 4.Therefore, the respondents a .....

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