9911796707
TMI Blog2020 (10) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... on, measuring 5623 sq.ft, New Door No.11, Old Door No.29, Sarojini Street, T.Nagar, Chennai - 600017. 3. Through the impugned letter dated 04.03.2015, the first respondent herein had furnished particulars of the attachment made in the subject property. The facts, as revealed in the said letter, states that one Thiru.T.C.Wilson (late), proprietor of M/s.New Nelson Watch Company, was in arrears of sales tax for the assessment year 1996-97 under TNGST Act, 1959, to the tune of Rs. 1,75,830/-. The order dated 26.02.1999 levying tax and penalty was communicated to the assessee and served on him on 19.04.1999. In this background, the assessee had sold the subject property to the petitioner on 27.01.2000 and the petitioner herein had subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r any other sum payable by the dealer as a result of the completion of the said proceeding or otherwise: Provided that, such charge or transfer shall not be void if it is made- (i) for adequate consideration and without notice of the pendency of such proceeding under this Act or, as the case may be, without notice of such tax or other sum payable by the dealer; or (ii) with the previous permission of the assessing authority. 7. As per the provision, any transfer of title or creation of a charge by the dealer with an intention to defraud the revenue, is deemed to be void. The exceptions to such a provision is only when the charge or transfer is made for adequate consideration and without notice of the pendency of the tax proceedings o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , a charge would be created on the properties of the person liable to pay the tax or the interest. As seen earlier, Section 24-A of the TNGST Act provides that all charges or transfers made by the dealer during the pendency of any proceedings under the Act, shall be void. The intention to defraud the revenue requires to be derived from the manner in which the defaulter transfers the title of the property. When the transfer of title of the property is made within a reasonably short period from the knowledge of the tax arrears or whenever such a transfer of title is done among the family members of the defaulter, there can be a strong presumption that such transfer has been made to defraud the revenue. 11. Since the defaulter had transferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with penalty to the department, liberty is hereby granted to the petitioner to approach the first respondent herein, together with the entire sales tax arrears and penalty and applicable interest, along with a representation. On receipt of the same, the first respondent herein shall consider the request favourably, instead of proceeding against the subject property. The petitioner shall make such a representation, enclosing the entire arrears, atleast within a period of 30 days from the date of receipt of a copy of this order. The respondents 1 and 2 shall keep in abeyance the proceedings for enforcement of the charge against the property, till the expiry of the 30 days from the date of receipt of this order. No costs. Consequently, connect ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
