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TMI Blog2021 (7) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... the first respondent, the second respondent Mr.D.Govindarajan is a defaulter and liable to pay the sales tax arrears for the years 2000-2001 and 2001-2002. For the recovery of the above arrears of sales tax due, actions were taken under the Revenue Recovery Act against the petitioner and the subsequent notice issued in the year 2012, is under challenge in the present writ petition. 3. The learned counsel for the petitioner states that he had purchased the property through Sale Deed bearing No.1869/2006 dated 03.04.2006 over an extent of 3017 ¾ sq.ft., with building from the second respondent. The second respondent, in fact, purchased the subject property on 23.11.1983 by way of Sale Deed No.2113/1983. 4. In this context, the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... du General Sales Tax Act, 1959 (hereinafter referred to as the 'TNGST Act', in short). 8. This Court is of the considered opinion that the petitioner purchased the subject property on 31.06.2006. The sales tax defaulter has to pay the arrears of sales tax within a period of 30 days, as contemplated under the provisions of the Act. If the arrears of sales tax is not paid by the defaulter and if no appeal was filed against the order passed by the Original Authority, then the Authority Competent is empowered to initiate action against the defaulter to recover the arrears of sales tax by following the procedures contemplated under the TNGST Act. 9. However, in the present case, no such action was taken. Contrarily, the arrears of sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er person, with the intention to defraud the revenue, such charge or transfer shall be void as against any claim in respect of any tax, or any other sum payable by the dealer as a result of the completion of the said proceeding or otherwise". 12. However, Section 24-A further contemplates "provided that, such charge or transfer shall not be void if it is made- (i) for adequate consideration and without notice of the pendency of such proceeding under this Act or, as the case may be, without notice of such tax or other sum payable by the dealer; or (ii) with the previous permission of the assessing authority. Explanation- In this section, "assets" means land, building, machinery, plant, shares, securities and fixed deposits in banks to the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upt activities in collusion with the traders at large in the State. However, no measures are taken to minimise such corrupt activities of the Commercial Tax Department officials with the traders. 16. The ultimate sufferers on the one end is the common man and the other end is the State revenue. At the cost of the common man and the State revenue, these traders and the officials are not only inactive but not initiating action properly and indulging in corrupt activities. Thus a conjoint and serious actions are required to be taken and in the event of allowing such corrupt activities to continue for a longer period, then the State revenue would suffer, which would impact the implementation of the constitutional principles of equality in econ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to control the menace and deal with such officials in a hard manner without showing any misplaced sympathy. 20. Decent amount of salary has been paid to the Government officials. The salary paid by the Government is, undoubtedly, more competitive than that of the salary being offered by the private players. By virtue of Government appointment, the officials are holding a status in the society. Therefore, they are bound to act in the interest of people at large and any failure or illegality must be dealt with strictly in accordance with law. 21. The Government officials are performing the public duties and they play a pivotal role in upholding and achieving the constitutional goals and therefore, there cannot be any compromise in the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zen in general and failure of the authorities in this regard, are to be suitably dealt with. Accordingly, this Court is inclined to pass the following orders:- (1) The impugned order passed by the first respondent in proceedings Na.Ka.221/2006/A3 dated 04.10.2012 is quashed; (2) Respondents 3 and 4 are directed to issue suitable orders to all the subordinate authorities across the State of Tamil Nadu to identify the cases where no actions are taken or actions are taken belatedly after efflux of time regarding collection of tax or arrears of tax and initiate appropriate actions against all the officials, who all are responsible and accountable for such lapses, negligence or dereliction of duty. If the misconduct or otherwise is proved, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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