Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2021 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (3) TMI 1238 - HC - VAT and Sales TaxCancellation of auction conducted - auction was conducted to recover the arrears of tax for the period between 1989-1990 - auction was sought to be cancelled for not having followed the procedure - HELD THAT:- The land in question which was auctioned by the Commercial Tax Department. However, the said land did not belong to the 3 rd respondent/Spinning Mill which is under liquidation and therefore for the arrears of Commercial Taxes, The Commercial Tax Department could not have auctioned the immovable property of the Government of Tamil Nadu. The 3 rd respondent/Spinning Mill was merely a permissive user of the land - Therefore, the entire exercise carried out by the Commercial Tax Department in respect of property belonging to the Government represented by the District Revenue Officer, Vellore District itself was without any basis. In any event, the auction that was conducted on 06.12.2006 has been cancelled by the territorial Assistant Commissioner of Commercial Tax Department. The amount that was paid by the petitioner was also sought to be refunded back. The petitioner however declined to receive the amounts hoping that the petitioner would succeed in the writ proceedings which have been initiated since 2007. Since the amount of ₹ 1,35,00,000/- at the time of bid from the petitioner has not been refunded back to the petitioner, the Commercial Tax Department is directed to refund the said amount together with interest accrued thereon at the prevailing bank rates from time to time. The petitioner shall forward the account details to which the amounts has to be refunded back within a period of 30 days from the date of receipt of a copy of this order. Petition dismissed.
|