9911796707
TMI Blog2025 (1) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... aravanan For the Petitioner : Mr. S. Murugappan For the Respondents : Mrs. K. Vasanthamala Government Advocate ORDER The petitioner was aged about 86 years at the time of institution of the present writ petition. This Writ Petition has been filed to quash the impugned communication dated 17.07.2018 bearing Reference No.Na.Ka.A3/1750/2017 seeking to recover the arrears of tax due for the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the petitioner's daughter and the petitioner's son-in-law are estranged couples. The learned counsel for the petitioner submits that Form-F which has been filed along with counter statement by the respondents is based on a forged signature of both the writ petitioner and his wife, namely, Mrs.S.Selvi. To substantiate the same, the learned counsel for the petitioner has also filed an ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 before the Sub-Registrar, Villupuram. 7. On the other hand, the learned Government Advocate for the respondents submits that the amount sought to be recovered is only Rs. 1,00,000/-. The case was adjourned on the previous occasion to ascertain whether the family members of the petitioners are willing to pay the amount. The legal heirs of the deceased petitioner were willing to pay the same. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vit filed by the respondents. 11. Form - F dated 12.04.2013, has been executed in front of Advocate & Notary from Villupuram namely M/s.Lion M.Pandurangan. It bears the notarial seal and signature of the said Notary dated 22.04.2013. The variance in the date of Form-F as 12.04.2013 and the date of the notarial seal and signature as 22.04.2013 indicates that the said documents was not executed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs.S.Selvi. Therefore, neither the petitioner nor the petitioner's wife can be fastened to tax liability based on the aforesaid documents containing a forged signature of the deceased petitioner and his wife. 13. Therefore, this Writ Petition deserves to be allowed. It is left open to the Commercial Tax Department to recover the tax from the petitioner's estranged son-in-law namely M.Veer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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