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TMI Blog2022 (11) TMI 1271X X X X Extracts X X X X X X X X Extracts X X X X ..... is Writ Petition is filed for issue of a Writ of Certiorari by calling for records and for quashing the impugned notice of Attachment in Form 5 dt.22.08.2007 passed in Rc.No.ABS/06/1/3739 issued by the 1st respondent under Section 27 of the Andhra Pradesh Revenue Recovery Act, 1864 (for short, 'the Act of 1864'), for realization of a sum of Rs.1,27,67,564/-, being arrears of tax, due from the 3rd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nitiating proceedings under the Act of 1864, by attaching the properties of the petitioner herein, who was a Director of the 3rd respondent; and that the petitioner ceased to be the Director of the 3rd respondent company from 01.11.2001 and the current arrears of tax being claimed as due relate to the period 2002-03, i.e. much after the petitioner has left the office of the 3rd respondent company. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t would be deemed to have been wound up by virtue of the amalgamation, and therefore, the ratio laid down by this Court in the case of Western India Gunnies Private Limited v. Commercial Tax Officer (FAC), Mehdipatnam Circle, Hyderabad 68 Company Cases 673, is clearly distinguishable and on the other hand, would support the case of the respondent. 8. We have noted the above submissions made as ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be wound up. The procedure for winding up of a company is prescribed under Part II of Chapter XX of the Companies Act, and operates in a different field and cannot be considered same as in the case of amalgation. 10. Further, in the light of the settled position of law as enunciated by this Court in the decision noted supra and also in Maddi Swarna v. Commercial Tax Officer, Chilakluripet, Gu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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