2019 (4) TMI 1455

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....allenges a demand notice issued by the respondent calling upon him to remit a sum of Rs. 18,92,075/- as arrears of interest and penalty. According to him, there are no pending arrears of Sales Tax or Entry Tax and as such, the demand is contrary to law. 3.The petitioner had approached this Court earlier in W.P.No.20078 of 2018, seeking a Writ of Mandamus, directing this very respondent to lift the attachment upon property situated in Union Ward No.9, Old Ward No.17, new present ward 22 of Krishnagiri Municipal Limits in Krishnagiri Bangalore Main Road of Krishnagiri Town. After hearing the parties, this Court passed an order on 03.08.2018 to the following effect: '3.The petitioner made a representation to the first respondent to....

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....if there are no other arrears payable under the provisions of the Tamil Nadu General Sales Tax Act, 1959, the attachment of the petitioner's personal property shall be lifted within a 'period of two weeks therefrom. No costs.' 4.It is in response to the petitioner's representation dated 27.06.2018 that impugned order dated 25.10.2018 has been passed, quantifying the demand allegedly payable by the petitioner at Rs. 18,92,075/-. 5. Mr.M.Hariharan, learned Additional Government Pleader has filed a counter denying the averments of the petitioner to the effect that there are no pending arrears. He contends that there are pending arrears pursuant to an Entry Tax assessment made on the petitioner in relation to the assessment year 1995-....