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M/s. Empee Distilleries Ltd. Versus The Commissioner of Commercial Taxes, Government of Tamil Nadu, The Joint Commissioner, Commercial Taxes CT, LTU, The Deputy Commissioner, (Commercial Taxes CT-I) , Large Tax, The Tamil Nadu State Marketing Corporation Ltd.

2017 (10) TMI 545 - MADRAS HIGH COURT

Validity of notice of attachment/garnishee order - tax arrear - case of petitioner is that on account of severe financial crunch and since the policy of the Government with regard to liquor trade is in a nebulous state, the petitioner is unable to ra .....

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nsidering the fact that the petitioner is undergoing severe financial crisis - petition allowed. - Writ Petition No.24657 of 2017 & WMP.No.26018 of 2017 - Dated:- 14-9-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr. P. Bakiyaraj For the Responde .....

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the writ petition itself is taken up for final disposal. 2. The petitioner is aggrieved by a notice of attachment/garnishee order passed by the third respondent directing the fourth respondent to pay the Commercial Tax Department a sum of ₹ 34 .....

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relief in respect of the tax payable for the earlier period. 4. It is seen that after contest, the said writ petition was disposed of by order dated 28.4.2017 permitting the petitioner to pay arrears in four monthly instalments. Subsequently, the pet .....

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monthly instalments commencing from 25.5.2017 and respondents 1 to 3 were directed to keep the garnishee order in abeyance till the petitioner completes the payment of entire arrears. 5. The learned Additional Government Pleader submits that respond .....

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rder dated 08.5.2017 and the entire arrears along with interest have been cleared. 6. It is submitted by the learned counsel for the petitioner that on account of severe financial crunch and since the policy of the Government with regard to liquor tr .....

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l Government Pleader, while seeking to sustain the impugned attachment notice, would submit that the petitioner is bound to clear the tax arrears and granting indulgence to the petitioner, as sought for by them, would affect the interests of the Reve .....

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that the petitioner is undergoing severe financial crisis. 9. Accordingly, the writ petition is disposed of directing the petitioner to pay the entire arrears of tax together with applicable interest in five equal monthly instalments. The first of s .....

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