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2014 (6) TMI 876 - HC - VAT and Sales TaxAttachment of property - Arrears of tax - Opportunity not provided - violation of principles of natural justice - Held that:- Admittedly, the respondent levied tax in the year 2012. Against which, the petitioner has not preferred any appeal. Therefore, distraint orders have been passed by the respondent attaching the property of the petitioner. However, it is not fair on the part of the respondent to attach the properties of the petitioner as it will affect the very business. If the attachment is in force, it is not possible for the petitioner to run the industry. - respondent is directed to raise the attachment on condition that the petitioner pays 10% of the tax amount in respect of each of the assessment years within a period of two weeks from the date of receipt of a copy of this order. Since the petitioner has filed an application under Section 84 of the TNVAT Act read with Section 9(2) of the CST Act, 1956, the respondent is also directed to consider the same and pass orders on merits and in accordance with law, within a period of two months thereafter. - Decided conditionally in favour of assessee.
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