2023 (11) TMI 653

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....espondent-2 : Mr.R.S.Balaji, Senior Standing Counsel ORDER This Writ Petition is filed seeking for issuance of mandamus directing the respondents 1 and 2 to consider the petitioner's representation dated 04.01.2022 and to de-seal the property situated at S.No.97/5B,R.S.No.97/B 20 in Plot No.1, Bharathi Street, Swarnapuri Colony, Salem -4. 2. The case of the petitioner is that the petitioner....

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.... de-seal the property. Since the said representation evoked no response, the petitioner has filed the present Writ Petition seeking for aforesaid prayer. 3. Mrs.P.Rajalakshmi, learned counsel appearing for the petitioner would submit that the petitioner is the owner of the property, however, pursuant to a check conducted by the Income Tax Department, all the books of accounts, statutory registers....

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....file this Writ Petition. Therefore, the learned counsel prayed that appropriate direction may be issued to the respondents 1 and 2 to consider the said representation of the petitioner and to de-seal the petitioner's property forthwith, since the Official Liquidator is in possession of the property from 2016 onwards without even paying any single pie to the petitioner towards rent. 4. The Dep....

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....ioner of Income Tax is concerned, since it appears that pursuant to a check conducted by the Income Tax Officials at the premises of the third respondent-Company, the certain books of accounts and all other documents of the third respondent- Company were seizeed; that the Official Liquidator, in pursuance of the proceedings initiated against the third respondent-Company is need of such documents, ....