M/s.Ponni Mobiles rep by v. The Assistant Commissioner
Case brief
What is this about?
Petitioner challenged revenue recovery proceedings and an auction notice under the Revenue Recovery Act for assessment year 2012-13. The Court directed payment of 15% tax to restore the status quo but discontinued the auction. Failure to comply would dismiss the petition, permitting fresh recovery proceedings.
What did the court decide?
Direction to pay 15% of tax within three weeks; interim stay on confirming auction; liberty to initiate recovery proceedings if condition not met.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26.04.2018
CORAM
THE HON'BLE MR. JUSTICE T.S.SIVAGNANAM
W.P.No.3363 of 2018 & W.M.P.No.4117 of 2018
M/s.Ponni Mobiles Rep by S.Ashok Kumar S/o.Sathanandhan No.85, Kamarajar Street Chennathiur, T. Pudhupalayam Vikravandi Taluk Villupuram- 605 652 ... Petitioner v.
The Assistant Commissioner (CT) First Floor, Integrated CT Buildings Villupuram District Collectorate Master Plan Complex Villupuram ...Respondent
Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari to call for the records of the impugned order of the respondent in No.Na.Ka. A3/1645/ 2013 dated 14.12.2017 and quash the same.
For Petitioner : Mr.V.C.Selvasekaran
For Respondent : Mr.M.Hariharan Addl. Government Pleader
ORDER Heard Mr.V.C.Selvasekaran, learned counsel appearing for the petitioner and Mr.M.Hariharan, learned Additional Government Pleader appearing for the respondent.
Issues for consideration
2 issues framed by the court
Whether an auction proceeding to sell property for tax recovery can be vacated and a fresh show cause notice issued when the petitioner failed to respond to prior notices.
What conditions must be imposed on the petitioner to allow an opportunity for a fresh assessment before dismissing the writ petition.
Parties & counsel
- petitioner
Ponni Mobiles
- respondent
Assistant Commissioner (CT)
Coram
T.S. Sivagnanam
Case details
As recorded by the court registry
Similar cases
Judgements on the same questions, provisions and authorities, from every court