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TMI Blog2019 (4) TMI 1455X X X X Extracts X X X X X X X X Extracts X X X X ..... - The impugned order is quashed and the respondents are directed to lift the attachment on the property within a period of four (4) weeks from the date of receipt of a copy of this order. Petition allowed. - W.P. No.33083 of 2018 And W.M.P.Nos.38360 of 2018 - - - Dated:- 20-2-2019 - Dr. Justice Anita Sumanth For the Petitioner : Mr.R.Seeniappan For the Respondent : Mr.M.Hariharan Addl. Govt. Pleader (Taxes) ORDER The Writ Petitioner seeks issuance of a Writ of Certiorari, calling for the records of the respondent in Na.Ka.686/1998/A3, TNGST.3301288/1995-96/CST:445215 dated 25.10.2018 and quash of the same. 2.The petitioner is a dealer under the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... knowledged by the office of the Joint Commissioner on 28.6.2018. It is not clear as to why the attachment should still continue when the entire arrears of tax have already been settled in terms of the Tamil Nadu Government Sales Tax (Settlement of Arrears) Act, 2011 and a certificate of settlement of arrears has already been issued. If there are any other dues, then the first respondent should have put the petitioner on notice and separate proceedings should have been initiated. Therefore, the first respondent has to definitely consider the petitioner s representation. 5. In the result, the writ petition is disposed of by directing the first respondent to consider the representation of the petitioner dated 27.6.2018, take not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consider its representation dated 27.03.2008, requesting the set aside of the orders of assessment in relation to 1995-1996, 1996-1997 and 1997-1998 under the provisions of TNGST Act and 1995-1996 under the Provisions of Entry Tax Act. By order dated 27.04.2011, all assessments were set aside by the Committee and the matters remanded to the Assessing Officer to pass orders within six weeks. 7. Mr.M.Hariharan, was requested to produce the copies of the orders of assessments passed after the remand by the Special Committee and admits that there have been no orders passed in respect of the entry tax assessment for the period 1995-96. He argues that the Special Committee to begin with, could not have considered a matter relating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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