TaxTMI 
TaxTMI 
2019 (8) TMI 1096
X X X X Extracts X X X X
X X X X Extracts X X X X
....vable property comprised in S.F.No.(611/5) (594/1) (616/6), admeasuring 00298 Sq.ft. (S.F.No.495/7 S.F.No.390/7) as per certificate of encumbrance of property, situate in Marakkanam Village, Marakkanam Taluk, Villupuram District (hereinafter 'said property') has been called in question. This auction notice signed on 25.07.2019 by the first respondent bears Reference No. Na.Ka.No.A3/2388/2014 and the same shall hereinafter be referred to as 'impugned auction notice' for the sake of convenience and clarity. 3. A perusal of the impugned auction notice reveals that the proceedings are pursuant to tax liability, penalty for the assessment years 2007-08, 2008-09 and 2014-15 ('said AYs' for brevity) under 'Tamil Nadu V....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ollows: '42. Payment and recovery of tax, penalty, etc.- (1) Save as otherwise provided for in section 21, the tax assessed or has become payable under this Act from a dealer or person and any other amount due from him under this Act shall be paid in such manner and in such instalments, if any, and within such time as may be specified in the notice of assessment, not being less than thirty days from the date of service of the notice. The tax under section 21 shall be paid without any notice of demand. In default of such payment, the whole of the amount outstanding on the date of the default shall become immediately due and shall be a charge on the properties of the person or persons liable to pay the tax or penalty or interest under....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the assessment year 2013-14, there was a charge on the said property. 11. Writ petitioner points out that the aforesaid registered Settlement Deed is dated 05.06.2003. It is prior to these two dates and therefore, on the said dates viz., 30.06.2012 and 31.10.2015, said property was not in the hands of his father. However, what is of relevance is Section 26 of TNVAT Act, which reads as follows: ' 26. Assessment of legal representatives.- Where a dealer dies, his executor, administrator, or other legal representative shall be deemed to be the dealer for the purposes of this Act and the provisions of this Act shall apply to him in respect of the business of the said deceased dealer, provided that, in respect of any tax or fee assessed a....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., learned Revenue counsel drew the attention of this Court to TNGST Act as well as TNVAT Act, more particularly Form XIX-B in TNGST Act and Form G of TNVAT Act. It is submitted that though Form G talks about Bank guarantee for stay of collection of tax, fee or other amount disputed, Form XIX-B of TNGST Act talks about the immovable property also. 16. In the instant case, as it is the stated position of writ petitioner that he does not know anything about the business transactions of his late father, writ petitioner obviously is not in a position to dispute that said property was offered as a security to the respondent. 17. Therefore, the argument predicated on Sections 39(4) and 39(5) pales into insignificance. 18. Learned Revenue counse....