2025 (1) TMI 1030

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....g Reference No.Na.Ka.A3/1750/2017 seeking to recover the arrears of tax due for the Assessment Year 2014-15 to 2016-17 for the business carried out by the petitioner's estranged son-in-law, namely, Mr. M.Veerasekar. 2. It is the case of the petitioner that the petitioner had entered into a rental agreement dated 22.04.2013 to rent out the demised premises to his son-in-law, namely Mr.M.Veerasekar for the latter's trading business and for getting VAT registration. However, the property of the petitioner has been shown as if it has been mortgaged to secure the interest of the Commercial Tax Department for a sum of Rs. 1,00,000/-. Admittedly, the position of the private property is that the writ petitioner who died during the pendency of th....

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.... be recovered is only Rs. 1,00,000/-. The case was adjourned on the previous occasion to ascertain whether the family members of the petitioners are willing to pay the amount. The legal heirs of the deceased petitioner were willing to pay the same. 8. After the case was heard on the previous occasion, it was suggested that since the security was only for Rs. 1,00,000/-, why not the petitioner or his family members pay the aforesaid amount. 9. That apart, the learned Government Advocate for the respondents submits that having instituted the Criminal proceedings as early as 23.02.2023, the petitioner had not taken any steps to register a private complaint against his estranged son-in-law and therefore, this writ petition is liable to be....