2007 (9) TMI 536

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.... of learned counsel appearing on either side, the writ petition itself is taken up for final disposal. The petitioner, who was owning an agricultural estate in the Nilgiris District was an assessee in the books of account of the second respondent, under the Tamil Nadu Agricultural Income-tax Act, 1955. For the assessment year 1996-97, though the petitioner has filed the return of income showing....

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....ime, the second respondent had directed attachment of the lorry belonging to the petitioner. The petitioner had challenged the order passed in the stay petition by way of a writ petition. This hon' ble court had directed the release of the lorry imposing the condition to deposit a sum of Rs. 3,00,000 and the same has been complied with. Pursuant to which, the revision preferred by the petitioner w....

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.... adjusted against tax dues, if any. Though the petitioner has made several attempts by way of representations and notices, seeking for the refund of the said amount, there was no favourable response. Hence, left with no other alternative remedy, the petitioner has invoked the writ jurisdiction of this court by filing the present writ petition. Though the prayer is for a larger relief, learned c....