TMI Blog2019 (8) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... tire sum of ₹ 7,11,000/- through the bank account of writ petitioner's son viz., R.Swethaprakash, with SB Account No.2836201000178, Canara Bank Krishnagiri Branch, in which according to the writ petitioner ₹ 7,00,000/- has already been deposited on 01.08.2019 for this purpose - petition disposed off. - W.P.No.22228 of 2019 and WMP Nos.21511 & 21512 of 2019 and WMP No.23273 of 2019 - - - Dated:- 13-8-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.R.Neelakandan For the Respondents : Mr.V.Haribabu, Addl. Government Pleader, Mr.R.P.Pratahsingh, Government Advocate ORDER Mr.R.Neelakandan, learned counsel on record for writ petitioner, Mr.V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vit filed in support of the instant writ petition, which reads as follows: 'd) As far as the alleged due of entertainment tax is concerned, there was no demand made to the petitioner. In fact, the theatre was not functioning for many years. It has been closed long back i.e., in the year 2000 itself. Hence, there is no question of demanding entertainment tax for the period 2002-03 to 2004- 05. With regard to the alleged arrears of Entertainment Tax for the period 1980-81, 87-88 to 88-90, as mentioned in the impugned communication, the same is totally denied. Absolutely, there are no such arrears of Entertainment Tax.' 5. Learned Additional Government Pleader and Government Advocate who have accep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only) and writ petitioner requests for the attachment to be raised in lieu of the bank guarantee. 5. This being the central theme of WMP No.23273 of 2019, the same is articulated in paragraphs 4 to 6 of the affidavit filed in support of this WMP and it reads as follows: '4.I submit that I am suffering from disorder of renal function, to which I am taking treatment in hospital. To meet out the medical expenditure, huge money is required, as Doctors advised me go for next level treatment. As we did not have sufficient money in our hand to spend for my medical expenditure, my family members were planning to dispose of my property; but due to certain difficulties including the impugned order, the same cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above said portion and by imposing a condition regarding furnishing of bank guarantee covering the alleged demand referred in the impugned order.' 6. Prayer in WMP No.23273 of 2019 reads as follows: 'To modify the Interim Order dt.29.07.2019 passed in WMP No.21522/2019 in W.P.No.22228/2019 by the following portion in paragraph No.6, whereas, 'Likewise, writ petitioner or any one claiming under writ petitioner shall not deal with the immovable property that is subject matter of impugned communication till the next listing in any manner.' and by imposing suitable condition as to furnishing of bank guarantee.' 7. It is the case of the writ petitioner t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid bank guarantee shall be furnished within one week from the date of receipt of a copy of this order. d) On bank guarantee being furnished in aforesaid manner, impugned order dated 08.07.2019 bearing Reference No.N.K.No.2462/2003/A3 will stand set aside automatically without reference to this Court. e) Third respondent, shall serve a copy of the assessment orders concerned on the writ petitioner under due acknowledgement within a fortnight therefrom (post furnishing of bank guarantee) and it is open to the writ petitioner to assail the same in a manner known to law. f) If the third respondent is unable to locate or serve the assessment orders, assessment proceedings shall be completed in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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