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TMI Blog2021 (3) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... thy's immovable properties will remain. It is open to Saraswathy to pay the monetary value and get them raised. The assessing authority is directed to effect recovery of the sales tax arrears of M/s.Iyyappa Tyres in terms of the undertaking now given by Tmt.M.Saraswathy before this Court - Petition allowed. - W.P.(MD)No.7805 of 2017 And W.P.(MD)No.5518 of 2020, W.M.P.(MD)Nos.6066 of 6067 of 2017& 4828 of 2020 - - - Dated:- 4-3-2021 - Honourable Mr.Justice G.R.Swaminathan For the Petitioners : Mr.B.Rooban For the Respondents : Mr.G.Arjunan, Government Advocate. ORDER Heard the learned counsel on either side. 2. One V.Muthu was engaged in retail sale of tyres at Karaikudi. He was running business in the name a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ petitions. 4. The respondents opposed the prayer made in the writ petitions. The respondents have filed a detailed counter affidavit. The stand of the respondents is that this is a case in which we should lift the veil created by the petitioner. They would point out that Muthu and Saraswathy should be construed as a single entity. In order to avoid his tax liability, Muthu closed down his business and he is presently running his business through his wife Saraswathy. The learned counsel appearing for the respondents strongly contended that Saraswathy is running the very same business at the very same place. The respondents were justified in fastening joint and several liability on M.Saraswathy also. They also pointed out that Muthu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er that Sree Saraswathy Tyres had taken the entire closing stock of M/s.Iyyappa Tyres, their value as on date of taking over will be quantified by the assessing officer after due notice to the petitioner and the petitioner Saraswathy is obliged to pay the same to the Department. Likewise the value of erstwhile assets of M/s.Iyyappa Tyres left in the custody of Saraswathy also will have to be paid by Saraswathy to the Department. 9. I make it clear that the properties that were purchased by Saraswathy way back in the year 1981-1984 cannot of course be proceeded against. Likewise there is no question of passing any Garnishee order against M/s.MRF Limited as far as M/s.Sree Saraswathy Tyres is concerned. However till the liability as men ..... X X X X Extracts X X X X X X X X Extracts X X X X
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