2016 (10) TMI 369

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....y for the manufacture of sulfuric acid and elemental sulphur. The company took on lease, a land owned by K.K. Surendranath. K.K. Dinakaran and K.K. Gnanaprabhakaran and K.K. Karunakaran. All of them were shareholders in the company and the land was to the extent of about 3.82 acres in Survey No. 235/6B of Kullallkundu Village, Taluk Nilakottai, District Dindigul. The company was granted the facility of deferred payment of sales tax by the Government of Tamil Nadu for the period from 29.05.1994 to 28.05.2003. The facility was governed by an agreement dated 27.09.2004 entered into between the company and the Assistant Commissioner of Commercial Taxes (East). After the advent of Sterlite industries into the locality, the aforesaid company went....

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....eeks. Since the company did not submit objections within the time, a sale notice was issued by the Deputy Commercial Tax Officer on 12.03.2008. On 19.03.2008, an auction was conducted. On 26.03.2008, the Deputy Commissioner (Commercial Taxes) approved the highest bid of one K. Govindraj/ appellant herein and sale certificate was issued on 21.04.2008. Immediately, a writ petition being WP(MD) No. 3847 of 2008 was filed by the company, challenging the sale notice dated 12.03.2008. Subsequently, a second writ petition being WP(MD)4378 of 2008 was also filed challenging the order of approval of the auction dated 26.03.2008 and the sale certificate dated 21.04.2008. While both the said writ petitions were filed by the company, yet another writ ....

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....to deposit, as per the undertaking. At the same time, the High Court left it open to the company to move the Government for waiver of interest due to the declaration of sickness of the industry. The High Court made it clear that if the company failed in its commitments or if the Government did not grant any relief, it will be open to the Department to bring the property for sale once again. As against the common order, the appellant/auction purchaser filed writ appeals being WA(MD) Nos. 600 to 602 of 2008. The Government filed three writ appeals bearing WA (MD) Nos. 46 to 48 of 2009. Respondent/company herein also filed two appeals bearing WA (MD) Nos. 632 and 633 of 2008. The appeals filed by the Company were later withdrawn by it. In th....

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....ion Bench withdrew the writ petitions from the file of the learned Judge and took them along with the writ appeals. By a common order passed on 04.07.2014, the Division Bench dismissed all the writ appeals filed by the auction purchaser and by the State. The writ petitions filed by the assessee were allowed and directions were issued to enable the Department to hand over the possession of the property to the assessee. The Department was directed to refund to the auction purchaser the amount deposited by him after deducting the value of the machinery which was forcibly removed by them. Against the order dated 04.07.2014, SLP (C)Nos.16720-30 of 2014, along with Writ Petition (C) No. 897 of 2014, and SLP(C)Nos.28199-28204 of 2014 were filed. ....