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TMI Blog2019 (2) TMI 1782X X X X Extracts X X X X X X X X Extracts X X X X ..... iyappa Chettiar, it is found that as determined by the Courts below, the plaintiffs' suit challenging the impugned notice is found to be not maintainable and when as above discussed there is no need for issuing a fresh notice of payment to the plaintiffs calling upon them to pay the penal interest, and also as determined by the Courts below, when there is no infraction of the principles of natural justice in the issuance of the impugned notice and considering the scope and ambit of Section 51 of Tamil Nadu General Sales Tax Act 1959, it is found that the Civil action laid by the plaintiffs is not legally sustainable and barred. Answered against the plaintiffs and in favour of the defendants. - S.A.No. 1103 of 2005 - - - Dated:- 15- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 and challenging the same, it is found that V.P.Palaniyappa Chettiyar had preferred the appeals, however the appeals were dismissed. The same could be gathered from the documents marked as Exs.B1 and B2. Subsequent thereto, it is found that V.P.Palaniyappa Chettiyar had died leaving the plaintiffs as his legal representatives. The abovesaid facts are not in dispute. 6. It is also noted, on the basis of the available materials on record that following the death of V.P.Palaniyappa Chettiyar, pursuant to the demand made to the deceased V.P.Palaniyappa Chettiyar, it is found that the plaintiffs had paid the remaining portion of the tax arrears left unpaid by the deceased V.P.Palaniyappa Chettiyar. Thereafter, inasmuch as the plaintiffs are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and it is found that, after the appeal preferred by him having ended in vain the deceased V.P.Palaniyappa Chettiyar had made the part payment of tax arrears and it is further noted that the plaintiffs, as his legal heirs, had also paid the remaining portion of the tax arrears. Subsequently, the impugned notice has come to be issued to the plaintiffs calling upon them to pay the penal interest for the delayed payment of the tax arrears. Impugning the same, the suit has been laid by the plaintiffs. 10. The main contention putforth by the plaintiffs is that before calling upon them to pay the penal interest on the tax arrears, they have not been issued any notice on demand under the Tamil Nadu General Sales Tax Act 1959 and on that footing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the business of the said deceased dealer, provided that in respect of any tax or fee assessed as payable by any such dealer or any tax or fee which would have been payable by him under this Act if he had not died, the executor, administrator or other legal representative shall be liable only to the extent of the assets of the deceased in his hands. 12.When the original assessment had been made on the deceased V.P.Palaniyappa Chettiyar and the same had been confirmed by the Tribunal and following the same, tax arrears had been paid both by the deceased V.P.Palaniyappa Chettiyar and the plaintiffs, it is found that the impugned notice calling upon the plaintiffs to pay the penal interest on the delayed payment of the tax arrears wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irs of the deceased V.P.Palaniyappa Chettiyar, for paying the penal interest on the delayed payment of the tax arrears. 14. The Courts below have also held that the suit laid by the plaintiffs is barred by Section 51 of the Tamil Nadu General Sales Tax Act 1959, which reads as follows: 51.(a) No suit or other proceedings shall, except as expressly provided under this Act be instituted in and court to set aside or modify any assessment made under this Act. (b) No injunction shall be granted by any court in respect of any assessment made, or to be made, or in respect of any action taken, or to be taken ,in pursuance of any of the provisions of this Act. 15. Considering the above said provisions of law, as rightly determined b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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