1995 (1) TMI 312

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....s are preferred against a common order dated September 19, 1994, passed by the learned single Judge in W.P. Nos. 9380 to 9382 of 1987. As the learned single Judge has dismissed all the three writ petitions, the petitioners have come up by way of these appeals. 2.. The petitioners sought for issue of a writ in the nature of mandamus or a direction to the 1st respondent, namely, the Deputy Commer....

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.... under section 26 of the Tamil Nadu General Sales Tax Act, 1959 the arrears of tax due, which are recoverable from the assessee may be recovered from any person from whom any amount is due or may become due to the assessee or who holds or may hold subsequently money for or on account of the assessee. Therefore, the direction issued to the bank does not call for interference. Accordingly, the learn....

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....l Nadu General Sales Tax Act, 1959, cannot be interpreted so as to enable the Commercial Tax Department to proceed against the interest of others, who are not shown to be in any way liable to pay any amount to Nelliappan or to M/s. Vigneswara and Venkateswara Corporation. Therefore, we find it difficult to agree with the view taken by the learned single Judge. Accordingly, these writ appeals are a....