2017 (3) TMI 625

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....is to an action initiated by the first respondent viz., the Commercial Tax Officer in his proceedings dated 20.10.2003, in and by which the house property owned by late A.K.Lala Lajapathy was brought for auction sale for recovery of sales tax dues payable by the firm called A.K.Sivaprakasa Mudaliar and sons. It appears that the auction was conducted and the highest bidder had deposited a sum of Rs. 25,12,000/- out of which a sum of Rs. 14,30,734/- was adjusted as against the sales tax arrears payable by the partnership firm A.K.Sivaprakasa Mudaliar and sons and out of the remaining amount, a sum of Rs. 6,85,541/- was adjusted against the dues of a proprietary concern Sri Lakshmi Traders in which the wife of late A.K.Lala Lajapathy namely, T....

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.... in the instant case, the Revenue Recovery Act proceedings has been done by the first respondent and not the territorial Assistant Commissioner. In the counter affidavit filed by the respondent, in paragraph 10, reliance was placed on Section 29(4) of the Act to justify the action. Section 29(4) of the Act states that the territorial Assistant Commissioner and the Assistant Commissioner (Assessment) may subject to control and supervision of the Deputy Commissioner and the Commissioner of Commercial Taxes, delegate the power vested in them under Sub-sections (1) and (2) of Section 29 to any officer not below the rank of the Assistant Commercial Tax Officer. Admittedly, the first respondent is an officer below in rank than that of a Assistant....