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2018 (8) TMI 1800 - MADRAS HIGH COURTAttachment on petitioner's property - TNGST Act - HELD THAT:- It is not clear as to why the attachment should still continue when the entire arrears of tax have already been settled in terms of the Tamil Nadu Government Sales Tax (Settlement of Arrears) Act, 2011 and a certificate of settlement of arrears has already been issued. If there are any other dues, then the first respondent should have put the petitioner on notice and separate proceedings should have been initiated. Therefore, the first respondent has to definitely consider the petitioner's representation. Petition is disposed of by directing the first respondent to consider the representation of the petitioner dated 27.6.2018 and to lift the attachment if found reasonable.
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