The petitioner challenged a tax recovery notice issued to her late husband. The court held the notice unsustainable as it was directed at a dead person without prior adjudication of the assessment controversy. The petition was allowed and the notice quashed.
Quashed the recovery notice issued by the second respondent dated 23.3.2018.
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In the High Court of Judicature at Madras
Dated : 03.7.2018
Coram :
The Honourable Mr.Justice T.S.SIVAGNANAM
Writ Petition No.15909 of 2018 &
WMP.Nos.18901 & 18902 of 2018
R.Jayalakshmi ...Petitioner
Vs
1. The Commercial Tax Officer,
Namakkal Town.
2. The Assistant Commissioner,
State Tax Office (CT),
Namakkal Town.
3. The State of Tamil Nadu, rep.
By the Secretary to Government,
Commercial Taxes Department,
Fort.St.George, Chennai-9. ...Respondents
PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records of the 2nd respondent in Na.Ka.No.3383/1998 Aa3.Va.Vi.No.758016/1987-88 dated 23.3.2018 with interest towards the alleged sales tax demand for 1987-88 of Rs.2,29,500/-, quash the same and consequently direct the respondents to release the property document offered as security by petitioner's husband V.Raju to the petitioner.
For Petitioner : Mr.K.Krishnan For Respondents : Mr.M.Hariharan, AGP
ORDER
Heard both. By consent, the writ petition itself is taken up for final disposal.
3.The Secretary to Government of Tamil Nadu, Commercial Taxes Department, Fort.St.George, Chennai-9. +2cc to Mr.K.Krishnan, Advocate, S.R.No.42888,43400. +1cc to The Government Pleader,(Taxes)S.R.No.43097
WP.No.15909 of 2018 & WMP. Nos.18901 & 18902 of 2018
BM 12/07/2018
1 issue framed by the court
Whether a recovery notice issued under the Tamil Nadu General Sales Tax Act, 1959 is sustainable when addressed to a deceased assessee without adjudication of the underlying dispute.
R.Jayalakshmi
The Commercial Tax Officer, Namakkal Town
The Assistant Commissioner, State Tax Office (CT), Namakkal Town
The State of Tamil Nadu
T.S.SIVAGNANAM
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
