1. Mr.Kanmani Annamalai, learned Additional Government Pleader, says the concerned officers, i.e., Mr.P.Narayanan, Joint Commissioner, Vellore District, Ms.K.Latha, Joint Commissioner, Enforcement, Vellore District, Mr.Subash Chandra Bose, Commercial Tax Officer, Enforcement, Villupuram amd Ms.V.Hemalatha, Commercial Tax Officer, Gingee Assessment, Villupuram District, are present in Court, as per the direction issued by this Court vide order dated 12.01.2017.
2. Ms.R.Hemalatha, who appears for the petitioner, says that a cheque dated 07.10.2016, in the sum of Rs.8,05,500/-, issued by the petitioner, favouring the Revenue, has been returned. 2.1. The said position is taken note of.
3. Accordingly, the impugned order is set aside being contrary to the following judgements :
(i).Hotel Blue Nile V. State of Tamil Nadu and Others, (1992) 87 STC 513 ;
(ii).Judgment dated 31.08.2016, passed in W.P.No.30205 of 2016, titled : Sri Kumaran Mills Vs. CTO (Enf), BTPS, Coimbatore and Another;
(iii).Judgment dated 29.11.2016, passed in W.P.No.41814 of 2016, titled : Rohith Garments Vs. AC (CT), Tirupur (Rural) Assessment Circle, Tirupur and Another.
3.1. Needless to say, respondents No.1 and 2 would be at liberty to proceed against the petitioner, albeit, in accordance with law.
4. Resultantly, the pending applications shall also stand closed. There shall, however, be no order as to costs.
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1. Commercial Tax Officer, Gingee, Villupuram District.
2. Commercial Tax Officer (Enforcement), Group-II, Villupuram, Villupuram District.
3. The Bank Manager, Karur Vysya Bank, Gingee, Villupuram District.
4. The Bank Manager, State Bank of India, Gingee, Villupuram District.
5. The Bank Manager, Indian Bank, Gingee, Villupuram District.
6. The Bank Manager, City Union Bank, Gingee, Villupuram District.
RAJIV SHAKDHER, J.
gg W.P.No.1010 of 2017 & WMP Nos.988 and 989 of 2017 30.01.2017 http://www.judis.nic.in