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Mr. Ansari Versus Commercial Tax Officer, Sub-Registrar

2016 (8) TMI 802 - MADRAS HIGH COURT

Issuance of a writ of certiorari to quash attachment notice – lien over the property to recover tax dues - default in payment of loan amount – sale of property by Debt Recovery Tribunal to petitioner’s vendor and certificate of sale issued in his favor – creation of encumbrance by the department thereafter – Held that: - the property was subject matter of mortgage with the bankers, who were secured creditors and they had brought the property for sale, after long drawn litigation and the petition .....

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r the Respondents : Mr. S. Kanmani Annamalai ORDER Heard Mr.D.Vijayakumar, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the first respondent and Mr.S.Diwakar, learned Special Government Pleader for the second respondent and with the consent of parties, the writ petition itself is taken up for final disposal. 2.The petitioner has filed this writ petition praying for the issuance of a writ of certiorari to quash the attachment notice date .....

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rty owned by the company was sold to one Mr.P.Ashok Kumar and the certificate of sale dated 25.1.2005 was issued in favour of the said P.Ashok Kumar, which was registered as Document No.817 of 2005, dated 31.01.2005, on the file of the Sub-Registrar, Ambattur. The petitioner in turn had purchased the property from the said Mr.P.Ashok Kumar by sale deed dated 21.2.2005, registered as Document No.1644 of 2005, on the file of the Sub-Registrar, Ambattur, executed by the Power Agent of the said P.As .....

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ased the same for valid consideration through the Debts Recovery Tribunal and a certificate of sale was issued in his favour. Therefore, as long as the said certificate of sale has not been cancelled or modified, the first respondent Department cannot have any lien over the property, when admittedly action was initiated by the first respondent only in 2006. 4. At this stage, it would be worthwhile to refer to the decision of the Hon'ble Division Bench of this Court in the case in 1.D.Senthil .....

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ry of dues to the City Union Bank. The appellants had paid the entire amount due on 25.3.2003 and the sale was confirmed in their favour on 23.4.2003. There is no indication of any sales tax arrears in the advertisement for auction sale and there was no application from any statutory or public authority seeking to set aside the sale. For the first time, by letter dated 25.6.2004, the Commercial Officer required the second respondent to create an encumbrance with regard to the property and conseq .....

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of the defaulting company or the consequent charge on the property. Thus, the property in the hands of the appellants was free of the charge and it is not open to the first respondent to enforce the liabilities of the defaulting company in this manner against the appellants." 5. Further, in the decision in the case of Senthil Kumar vs. Assistant Commissioner, Chennai and Others, in W.P.No.9928 of 2009, dated 22.12.2010, the Hon'ble Division Bench, in somewhat identical circumstances, ha .....

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