9911796707
TMI Blog2021 (6) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The petitioner had been served with the Distrait proceedings on 14.05.2015 from the Assistant Commissioner, Avinashi Circle, under the Revenue Recovery Act, 1864, attaching the property belonging to the petitioner for recovering the tax dues. Challenging the said order dated 25.08.2015, the petitioner filed W.P.No.1305 of 2016 mainly on the ground that no opportunity was given to the writ petitioner before passing the order of attachment of his property. This Court, without adjudicating the issues on merits, passed an order on the sole ground that the petitioner is entitled for an opportunity before passing an order of attachment. The order was passed on 03.03.2016 and paragraph 4 of the order is extracted hereunder: "4. Indisputably th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irection issued in W.P.No.1305 of 2016 and proceed in accordance with law. No costs. Consequently, connected Miscellaneous Petition is closed." 4. Pursuant to the orders of this Court dated 03.03.2016, a notice was issued to the petitioner on 22.04.2016. The said notice admittedly is a fresh notice, issued pursuant to the directions of the Hon'ble High Court of Madras. The notice provides the details elaborately and it is contended that the case of the petitioner was finally assessed on a total and taxable turnover of Rs. 66,58,300/- and Rs. 66,58,300/- respectively for the year 2004-05 in this office order in TNGST No.2182553/2004-05 dated 28.02.2008 and order were served by affixture on 03.03.2008 and also sent by Post-under- Certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax arrears to be recovered from the assessee. This Court has not adjudicated the issues on merits. A simple direction was issued to provide an opportunity. Thus, for all purposes, the authorities competent are empowered to proceed with the actions in accordance with law and taking shelter on such direction issued in W.P.No.1305 of 2016, the petitioner cannot claim any exoneration from the liability regarding payment of arrears of tax. 8. By litigating the order of attachment, the tax arrears as per the original assessment order cannot be exempted nor the petitioner be exonerated from the liability of tax to be paid. Thus, this Court is of an opinion that the said order passed in W.P.No.1305 of 2016 is for the purpose of providing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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