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2019 (8) TMI 1096 - HC - VAT and Sales TaxAuction or property - proceedings pursuant to tax liability, penalty for the assessment years 2007-08, 2008-09 and 2014-15 under TNVAT Act - It is the case of the writ petitioner that writ petitioner came to know about the impugned auction notice on 26.07.2019, when an official attached to the office of the first respondent went over to the residence of the writ petitioner and pasted the impugned auction notice - HELD THAT:- A perusal of Section 42 of TNVAT Act reveals that when tax is not paid by a dealer, the penalty shall immediately became a charge on the properties or persons, who are liable to pay the tax or penalty under this Act. There is also no disputation that with regard to said AYs, for assessment years 2007-08 and 2008-09, deemed assessment happened on 30.06.2012 and with regard to assessment year 2014-15, deemed assessment happened on 31.10.2015. Therefore, on 30.06.2012 qua assessment year 2007-08 and 2008-09 and on 31.10.2015 qua the assessment year 2013-14, there was a charge on the said property - From a perusal of Section 26 of TNVAT Act, it becomes clear that writ petitioner, who is a legal heir of the dealer under TNVAT Act, is now holding immovable property i.e., said property of the dealer. The transfer is from father to son by way of a settlement. In the instant case, as it is the stated position of writ petitioner that he does not know anything about the business transactions of his late father, writ petitioner obviously is not in a position to dispute that said property was offered as a security to the respondent - the argument predicated on Sections 39(4) and 39(5) pales into insignificance. Petition dismissed.
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