2020 (11) TMI 1005

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....R1-ASSISTANT COMMISSIONER(CT) AMBATTUR ASSESSMENT CIRCLE, NO.127, 1ST FLOOR, YADHAVAL STREET PADI, CHENNAI 600 050, R-2 SUB REGISTRAR REGISTRATION DEPARTMENT, GOPALAN SAMY STREET, RAMNAGAR, AMBATTUR, CHENNAI 600 053,& ADVOCATE GENERAL HIGH CORT SERVED ON 7/12/2020 ORDER The important question of law which arises in the present case is as to whether the arrears of Sales Tax dues can be recove....

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....t there are different views from different Benches of this High Court including the one placed before us, rendered by one of us (M.S.RAMESH,J) in Tvl. K.Senthamil Selvan v. The Deputy Commercial Tax Officer in W.P.No.39939 of 2005 and batch of cases decided on 28.2.2020 in which reliance was placed on the decision of the Hon'ble Supreme Court in the case of The Ahmedabad Municipal Corporation of t....

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....he determination of the arrears of Tax against the Assesssee in default in the present case, intimation of the charge, if any, over the property to the Sub Registrar and registration thereof, if any. The learned Special Government Pleader may further inform the Court of the recovery proceedings, if any, taken against the original Assessee in default except against the property in question purchase....