2021 (8) TMI 483

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....w Firm in both the appeals For the Respondents : Mr.M.Venkateswaran Government Advocate in both the appeals COMMON JUDGMENT T.S. SIVAGNANAM, J. These Writ Appeals by the Charitable Trust/writ petitioner are directed against the order in W.P.Nos.4958 and 24137 of 2008 dated 23.03.2021. 2.The appellant, a Charitable Trust, sought for issuance of a writ of mandamus to direct the respondents to confirm the highest bid submitted by them in the auction conducted by the 3rd respondent on 06.12.2006 in respect of the property which was brought for auction in the default committed by the Dealer, namely, Vellore District Co-operative Spinning Mills, Vellore, under the provisions of the Tamil Nadu General Sales Tax Act, 1959. The prayer in the ot....

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....laborately heard the submissions of the learned counsel for the appellant, as well as the learned Government Counsel appearing for the respondents. 6.It is not in dispute that the property, which was put up for auction pursuant to the auction notice dated 05.11.2006, was not owned by Vellore District Co-operative Spinning Mills. It may be true that the Commercial Taxes Department accepted the said property as one of the securities at the time of granting registration under the provisions of the Tamil Nadu General Sales Tax Act, but that may not be a ground which will inure in favour of the appellant who voluntarily participated in the auction sale and therefore, as an intending purchaser, the appellant was required to exercise due diligenc....