TMI Blog2018 (2) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned notice is illegal, unenforceable and deserves to be set aside - The proceedings initiated by the Commercial Taxes Department especially in the light of the allegations of fraud and collusion made against the officers of the Department themselves can hardly have any impact on the civil proceedings in which the Department is not a party. The third respondent is directed to restore the registration of Tvl.Kali Chettiar & Sons as a partnership concern in terms of the application in Form D submitted during February, 1986, when the petitioner s father was alive - petition allowed - decided in favor of petitioner. - W.P.No.12949 of 2017 WMP No.13815 of 2017 - - - Dated:- 23-1-2018 - T. S. Sivagnanam, J. For the Petitioner : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K.Kali Chettiar ceased to be in force with effect from the date of his death, simultaneously admitting that it is in force till date because of the failure on the part of the successor(s) of the business. Therefore, the third respondent proposed to cancel the registration of Tvl.K.Kali Chettiar Sons under the provisions of the TNVAT Act with immediate effect and the petitioner was granted fifteen days time to submit their objections in writing. 4. Learned counsel for the petitioner submitted that the impugned notice issued by the third respondent is contrary to the order passed by the first respondent dated 16.02.2017, as well as contrary to the letter dated 15.03.2017 of the third respondent. 5. It is further submitted that the reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government Pleader seeks to sustain the impugned notice by contending that, it is only a notice and it is well open to the petitioner to submit his objections, which will be considered by the third respondent. Certain portions of the counter affidavit were referred to, to sustain the impugned notice. 9. Heard Mr.T.Sellapandiyan, learned counsel for the petitioner and Mr.M.Hariharan, learned Additional Government Pleader for the respondents. 10. On-going through the counter affidavit filed by the Commercial Tax Officer, Ariyalur, I find that it is replete with contradictions presumably to confuse the whole issue for the reasons best known. Paragraph 7 at page 6 of the counter affidavit clearly admits that during the lifetime of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n alleged application dated 18.01.2007, showing the name of three of the petitioner s brothers and two of their spouses omitting the name of the petitioner. It is not known as to why the third respondent did not obey the order passed by the Commissioner of Commercial Taxes. Whoever the officer in charge at that point of time is liable to be proceeded departmentally. It is not known as to whether the Department has taken action. But, however, since the Assistant Commissioner is a party to this writ petition, the Court directs the Assistant Commissioner to take appropriate action against the erring registering authority, who functioned at the relevant point of time, who disobeyed the direction issued by the Commissioner of Commercial Taxes da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In any event, whatever the decree, which the plaintiff may obtain against the petitioner, it has to be executed in the manner known to law and the pendency of the said suit is not an impediment for the respondent/Department to take appropriate action. 14. Thus, for the above reasons, this writ petition is allowed, the impugned notice is set aside and it is declared that the dealer shall be recognised as a partnership concern in terms of the Form D Application filed during February, 1986. Taking into consideration the directive issued by the Commissioner of Commercial Taxes, the third respondent is directed to restore the registration of Tvl.Kali Chettiar Sons as a partnership concern in terms of the application in Form D submitted du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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