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TMI Blog2021 (8) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... aw Firm in both the appeals For the Respondents : Mr.M.Venkateswaran Government Advocate in both the appeals COMMON JUDGMENT T.S. SIVAGNANAM, J. These Writ Appeals by the Charitable Trust/writ petitioner are directed against the order in W.P.Nos.4958 and 24137 of 2008 dated 23.03.2021. 2.The appellant, a Charitable Trust, sought for issuance of a writ of mandamus to direct the respondents to confirm the highest bid submitted by them in the auction conducted by the 3rd respondent on 06.12.2006 in respect of the property which was brought for auction in the default committed by the Dealer, namely, Vellore District Co-operative Spinning Mills, Vellore, under the provisions of the Tamil Nadu General Sales Tax Act, 1959. The prayer in the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elaborately heard the submissions of the learned counsel for the appellant, as well as the learned Government Counsel appearing for the respondents. 6.It is not in dispute that the property, which was put up for auction pursuant to the auction notice dated 05.11.2006, was not owned by Vellore District Co-operative Spinning Mills. It may be true that the Commercial Taxes Department accepted the said property as one of the securities at the time of granting registration under the provisions of the Tamil Nadu General Sales Tax Act, but that may not be a ground which will inure in favour of the appellant who voluntarily participated in the auction sale and therefore, as an intending purchaser, the appellant was required to exercise due diligen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervants have come forward to voluntarily contribute to the Government to enable them to tackle the pandemic situation. Therefore, it is open to the appellant to make note of this observation and come forward and give up the claim for interest. In the event the appellant is willing, they may give a letter in writing signed by the authorized signatory of the appellant/Trust, and on receipt of the said letter, the respondent Department shall refund the said amount within a period of three weeks from the date on which the said letter is received. In the event the appellant is not willing to give up the claim for interest, the refund as ordered by the learned Single Bench shall be effected within a period of twelve weeks from the date of receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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