2017 (2) TMI 418

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....r>Huluvadi G. Ramesh And Anita Sumanth, JJ. For the Appellant : Mr. Kanmani Annamalai, Special Government Pleader (Taxes) For respondents : Mr.R.Sivaraman JUDGMENT ( Judgment of this Court was delivered by Huluvadi G. Ramesh, J. ) The present Writ Appeal is filed challenging an order dated 15.07.2015 passed by the learned Single Judge in W.P. No.17145 of 2015. 2. Heard the learne....

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....ssued the impugned notices for recovery of dues. Hence, the first respondent has come to this Court seeking a direction to the petitioner to return the amount of Rs. 75,27,657/- that has been unlawfully appropriated from them. Learned Single Judge, while allowing the petition, has observed that the appellant without application of mind erroneously resorted to attach the bank account of the first r....

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....applied -- (a)firstly to the payment of the expenses of the sale, (b)next to the payment of the freight and other charges, if any, payable in respect of the goods sold, to the carrier, if notice of such charges has been given to the person having custody of the goods, (c)next to the payment of the duty, if any, on the goods sold, (d)next to the payment of the ch....