2007 (2) TMI 613

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....ioner filed the original petitions, praying to call for the records of the respondent in form No. 5 dated January 9, 2004 issued under section 27 of the Tamil Nadu General Sales Tax Act, 1959 and quash all the connected proceedings thereon. Those original petitions are numbered as these writ petitions on being transferred to the file of this court. The case of the petitioner is that the respond....

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....has nothing to do with the assessee and the respondent was required to drop the proceedings through his Advocate's letter above referred to dated November 28, 2003. However, without considering the same, now the property of the petitioner at door No. 3, I Main Road, CIT colony, Mylapore, Chennai, has been attached by means of an impugned notice dated January 9, 2004. On that basis the present ....

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....lt with by this court in the case of Sri George J. Mathew v. CTO, Bodinayakanur, Theni District [2002] 1 CTC 285 by a learned single judge of this Court and in the case of Chamundeeswari v. Commercial Tax Officer, Vellore Rural in writ petitions Nos. 3085 and 3086 of 2000 by an order dated January 5, 2007[2007] 6 vst 399 (Mad)., I have held that a company is a legal entity by itself and it can ....