2018 (1) TMI 817

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....of Rs. 3,73,58,556/-, being the arrears of tax and penalty, payable by the dealer, M/s. S.S. Metals, No.14, E.K. Agraharam, Chennai-600 003, under the provisions of the Tamil Nadu General Sales Tax Act, 1959 for the assessment years 1990-1991 and 1991-1992. 3. The petitioner's case is that, he was inducted as a Partner, when he was aged about 12 years, a minor, represented by his father and natural guardian, and the percentage of share allotted to the then minor was only 5%. Subsequently, the petitioner, represented by his father, executed a Deed of Release, dated 01.04.1990, in favour of other existing Partner, Mr.Malam Singh, releasing 5% share in his favour. Thus, the Partnership Firm on and from 01.04.1990, became a Proprietorshi....

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.... S.S.Metals. Assuming that the minor son was liable to pay any arrears of sales tax, it can be recovered only from the assets of the minor. The mother viz., the petitioner herein is not liable to pay any arrears of sales tax of her minor son. Hence, this petition is allowed and the order of attachment dated 04.04.1994 stands set aside" 5. Subsequently, the respondent issued a notice in the name of the dealer, i.e., M/s. S.S.Metal dealers, with a copy marked to the father of the petitioner. In the said notice, there is an averment, stating that, the Release Deed is a fictitious and bogus document, and created only for the purpose of exonerating the petitioner from paying the arrears of sales tax payable to the Department. Further, by refe....

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....declaratory relief is concerned, and it appears to have rejected the relief of permanent injunction, as the Department was entitled to recover the sales tax arrears from the registered dealer. Thus, as directed by the Special Tribunal, the petitioner had approached the Civil Court and obtained a decree of declaration that, he is not a partner on or from 01.04.1990. Though the respondent was the second defendant in the suit, it appears that the respondent/second defendant did not file Appeal, challenging the Judgment and Decree of the Trial Court, in O.S.No.6259 of 2001 and allowed the same to attain finality. 7. As pointed out by the Special Tribunal, in O.P.No.478 of 2000, dated 26.04.2000, genuineness of the retirement deed had to be a....