Madras High Court
Iris Engineering Industries (P) Ltd vs State By on 20 July, 2016
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATE: 20.07.2016
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
W.P.No.10766 of 2005 &
WMP Nos.11697 of 2005 & 774 of 2007
Iris Engineering Industries (P) Ltd.,
rep. by its Managing Director .. Petitioner
Versus
1.State by
The Commercial Tax Officer
Singanallur Circle
Coimbatore.
2.The Additional Appellate
Asst.Commissioner (C.T.)
Combatore.
.. Respondents
Prayer: This Writ Petition is filed under Article 226 of the Constitution of India, seeking for a Writ of Certiorari, to call for the records of the first respondent in Na.Ka.No.2229/86/A3 dated 21.05.2004 and quash the same.
For Petitioner : Mr.S.N.Amarnath
For Respondents : Mr.Manoharan Sundaram Addl. Government Pleader
O R D E R
Heard Mr.S.Chandrasekaran, learned counsel for the petitioner and Mr.S.Manokaran Sundaram, learned Additional Government Pleader appearing for the respondents. With the consent of the learned counsel appearing on either side, the Writ Petition is taken up for final disposal.
2.The petitioner has filed this Writ Petition for quashing the proceedings initiated by the first respondents by which the first respondent had brought the petitioner's property for auction for recovery of the Sales Tax arrears.
3.At the time when the Writ Petition was entertained, a conditional interim order was passed on 31.03.2005, granting stay, on condition that the petitioner pays 50% of the impugned demand. The petitioner did not comply with the condition, but filed a Miscellaneous Petition in M.P.No.401 of 2007, praying for an order of ad interim injunction to restrain the first respondent from auctioning the petitioner's property. The said interim petition was dismissed by an order dated 22.02.2007. Thus, from 2007 onwards, the petitioner did not have any benefit of interim order and therefore, at this juncture question of interfering with the impugned order does not arise for consideration.
4.Accordingly, the writ Petition fails and the same is dismissed. No costs. Consequently, connected Miscellaneous Petitions are closed.
20.07.2016 rpa To
1.State by The Commercial Tax Officer Singanallur Circle Coimbatore.
2.The Additional Appellate Asst.Commissioner (C.T.) Combatore.
T.S.SIVAGNANAM, J., rpa W.P.No.10766 of 2005 20.07.2016