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2021 (9) TMI 267 - HC - VAT and Sales TaxValidity of attachment order - recovery of tax arrears - whether the petitioner is entitled to claim priority over the claims made by the Commercial Tax Department regarding the tax arrears to be recovered? - HELD THAT:- This Court considered the provisions of the Tamil Nadu Value Added Tax Act, 2006 and the claim made by the petitioner and in yet another case, the similar priority provision under the Income Tax Act was also considered by this Court elaborately and based on the two judgments of this Court in JANATA SAHAKARI BANK LTD., REPRESENTED BY ITS AUTHORIZED SIGNATORY VERSUS TAX RECOVERY OFFICER VII, INCOME TAX DEPARTMENT, COMPANY RANGE IV, CHENNAI [2021 (8) TMI 1233 - MADRAS HIGH COURT] and M/S. FEDERAL BANK LTD. VERSUS COMMERCIAL TAX OFFICER, M/S. ARROW PACK PVT. LTD., MR. S. AMALRAJ, K.V. BALA MURALI KRISHNA KUMARI, SUB-REGISTRAR [2021 (8) TMI 1077 - MADRAS HIGH COURT] the present case is also to be decided as the issues are one and the same and the factual aspects are also almost on the same line. It was held in the case that the bank being aggrieved from and out of the action initiated by the 1 st respondent, Commercial Tax department, is entitled to file an appeal before the appellate authority for adjudication of complete facts and circumstances. Petition disposed off.
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