2019 (8) TMI 668

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....has an account, which has been attached. Therefore, the second respondent is only a formal party and is in the nature of a Garnishee. 3. Be that as it may, with consent of both sides, the main writ petition itself is taken up, heard out and is being disposed of. 4. Both the learned counsel submit without any disputation and disagreement that subject matter of instant writ petition arises under 'The Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall be hereinafter be referred to as 'TNVAT Act' for brevity. 5. The writ petitioner is a Private Limited Company and it is therefore a juristic person. One of the Directors of the writ petitioner Company, namely, G.Jayabal, started doing business under ....

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....on of this Court to Section 45(1)(a) of TNVAT Act and submits that the impugned attachment order is tenable as the first respondent can issue such an order to any person from whom money is due or may become due to the dealer. Learned counsel points out that the aforesaid natural person is a dealer under TNVAT Act and that is not the case with regard to writ petitioner, which is a juristic person and this Court is informed that the writ petitioner is Headquartered in Gujarat. 10. It is not in dispute that the writ petitioner Company is constituted by two Directors and they are father and son duo. This Court is informed that the deponent of affidavit filed in support of the instant writ petition Mohan Prasath J Sengunthar is the son of afor....