TMI Blog2016 (7) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... ication in the Gazette, are alone set aside. The order of attachment shall continue to remain in force and shall be lifted in case the petitioner in W.P.No.17118 of 2006 pays the amounts due within one month from today. In case the petitioner fails to do so, it would then be open to the respondents to thereafter initiate proceedings afresh to put the subject property to sale by way of auction in accordance with the procedure prescribed under the Act. - Decided partly in favor of petitioner / owener. M/s. Jain Irrigation System Pvt. Ltd. (the petitioner in W.P.No.42433 of 2015) deposited the sale consideration pursuant to the auction conducted by the respondents earlier. The amount, so deposited, shall be refunded to them forthwith. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of principles of natural justice, and in violation of Article 19 of the Constitution of India. Facts, to the extent relevant, are that the husband of Smt. M.Sarala (the petitioner in W.P.No.17118 of 2006) i.e Sri M.Prabhakar Naidu was a partner in two firms viz., M/s. Narasimhulu Naidu Co. and M/s.Suresh Traders, both of which fell in arrears of sales tax, for the period 1986-87 to 1994-95, for a sum of ₹ 9,56,000/-. On the ground that the petitioner s husband had failed to pay sales tax arrears, and his liability as a partner of the firm was joint and several, proceedings were initiated under the Act for bringing the subject property to sale by way of auction. A notice of attachment in Form No.5 was issued on 30.05.2006, and a n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the attachment notice in Form No.5 dated 30.05.2006, Form No.5 notice published in the Gazette on 17.07.2006, the auction notices dated 30.05.2006 in Form Nos.7 7A and its notification published in the Chittoor Gazette dated 17.07.2006. They sought a declaration that the auction conducted on 19.08.2006 was illegal and unconstitutional. The notices, issued in Form Nos.7 and 7A, are under challenge in W.P.No.17118 of 2006 mainly on the ground that a copy of the said notices were not served on the petitioner. The notice of demand, required to be served prior to attachment of land, is stipulated under Section 25 of the Act and, thereunder, the demand is required to be served by delivering a copy to the defaulter, or to some adult male member of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of attachment shall continue to remain in force and shall be lifted in case the petitioner in W.P.No.17118 of 2006 pays the amounts due within one month from today. In case the petitioner fails to do so, it would then be open to the respondents to thereafter initiate proceedings afresh to put the subject property to sale by way of auction in accordance with the procedure prescribed under the Act. As the interest, which may be charged under Section 16(3) of the APGST Act, is 36% per annum, for tax arrears due beyond one year, the interest levied on the sales tax arrears due from the petitioner s husband cannot be said to be disproportionate necessitating interference in proceedings under Article 226 of the Constitution of India. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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