2016 (11) TMI 810

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.....Kanmani Annamalai, AGP ORDER Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepts notice for the respondents. Heard both. By consent, the writ petitions are taken up for joint disposal. 2. In these writ petitions, the petitioner has challenged an encumbrance certificate dated 16.8.2016, in and by which, the property owned by the petitioner has been attached by the second....

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....The petitioner, claiming to be the purchaser of the properties, ought to have exercised due care and caution to verify as to whether there are any dues payable by their vendors to the Commercial Taxes Department. 5. Be that as it may, the petitioner's case is that they do not have any records and that their vendor's vendor, who was now treated as a defaulter, was served with notices and....

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.... contained in the said notices. Therefore, it prima facie appears to be a case where the proceedings were served on the dealer and it is highly doubtful at this distant point of time, the petitioner can take a stand that assessment orders were not communicated to them. 7. In any event, since the petitioner states that they did not have the copies of any of the documents, this Court is inclined ....