M/s.M.M.Sign Vision, Vs
Case brief
What is this about?
The Court disposed of a writ petition challenging a bank attachment order and Form 'U' notice issued by the Tamil Nadu Tax Department for tax recovery. The Court held that the petitioner may file a rectification petition if they deposit a specified sum to lift the attachment.
What did the court decide?
Petitioner directed to pay Rs. 5,00,000/- to lift bank attachment; subsequently entitled to file petition for rectification of Industrial Input Certificate.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 17.01.2018
CORAM
The Hon'ble Mr.Justice T.S.Sivagnanam
W.P.No.737 of 2018
and W.M.P.No.899 of 2018
M/s.M.M.Sign Vision, represented by its Partner, E.V.Murali.
E.V.Murali. ... Petitioner Vs. The Assistant Commissioner (ST) Sankari Assessmenet Circle Sankari Salem District. ... Respondent
Prayer : Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the respondent herein pertaining to the impugned attachment order and Form 'U' notice bearing R.O.C.No.1111/2017/A3, dated 19.09.2017 in TIN No.33783228356 and to quash the same, consequently to release the bank attachment.
Heard Mr.V.Meenakshisundaram, the learned counsel appearing for the petitioner and Mr.M.Hariharan, the learned Additional Government Pleader, accepting notice on behalf of the respondent. With consent on either side, the Writ Petition is taken up for disposal.
Issues for consideration
1 issue framed by the court
Whether the petitioner should be granted relief to lift the bank attachment pending the outcome of a petition for rectification of Industrial Input Certificate.
Parties & counsel
- petitioner
M/s. M.M. Sign Vision
- respondent
The Assistant Commissioner (ST) Sankari Assessment Circle Sankari Salem District
Coram
T.S. Sivagnanam
Case details
As recorded by the court registry
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