2006 (2) TMI 613

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....t. By consent of both, the main writ petition itself is taken up for final disposal. Writ petition is to call for the records on the files of the respondent herein in his Form No. I Distraint Order TNGST No. 2460012/1993-94 to 1996-97 dated January 12, 2006 and to quash the same. The facts of the case are as follows: The petitioner is a registered dealer on the files of the respondent herein.....

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....termined by the respondent relating to the assessment years CST 1995-96, CST 1996-97, TNGST 1996-97 and TNGST 1993-94 were included and it was pointed out that challenging the liability, appeals were pending before the statutory authorities. Thereafter, the Commercia Tax Officer of the respondent herein also participated in the enquiry by the BIFR representing Sales Tax Department of the Governmen....

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....30, 2004 in case No. 242 of 1998 was stayed and the said appeal before the AAIFR is still pending. In the meantime, the respondent has served a notice in form No. I Distraint order by which a proposal has been taken for auction of properties of the petitioner-company. The petitioner's counsel submits that such recovery proceedings are totally arbitrary and illegal and the respondent herein ha....

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....n a judgment reported in Tata Davy Ltd. v. State of Orissa reported in [1998] 111 STC 462, has held that arrears of taxes and the like due from sick industrial companies that satisfy the conditions set out in section 22(1) of 1985 Act, cannot be recovered by coercive process unless the Board gives its consent thereto. The said judgment of the apex Court squarely applies to the facts of this case.....