Madras High Court
WP/44735/2016 of A.Selvavinayagam Company Vs Commercial Tax Officer, on 29 December 2016
COURT OF JUDICATURE AT MADRAS DATE: 29.12.2016 CORAM THE HONOURABLE
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATE: 29.12.2016
CORAM
THE HONOURABLE MR.JUSTICE S.VAIDYANATHANW.P.No.44735 of 2016 and W.M.P Nos.38551 to 38553 of 2016
A.Selvavinayagam Companyrep by its Proprietor A.Selvavinayagam,No.69, Sathyamoorthy Road,Arni – 632 301 ... Petitioner
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1. Commercial Tax Officer, Arni Assessment Circle, Fort West Street, Arni – 632 301.
2. Branch Manager, Karur Vysa Bank, Old No.31, New No.114, Thatchur Road, Kosapalayam, Arni – 632 301. .. Respondents Petition filed under Article 226 of the Constitution ofIndia, seeking for a Writ of Certiorari, calling for theimpugned proceedings of the 1[st]respondent passed inR.C.No.A3/4820/2016 dated 16.12.2016 and quash the same.
For Petitioner : Mr.N.MuraliFor Respondents: Mr.S.Kanmani Annamalai, Additional Government Pleader (R1)
The petitioner has come forward with this Writ Petitionchallenging the impugned order dated 16.12.2016.
2. It is the case of the petitioner that the 1[st] respondenthad collected two cheques at the time of inspection, whichaccording to the petitioner is against law. Out of the twocheques collected by the 1[st] respondent, one cheque has beenrealized. With regard to the other cheque, which is availablewith the respondent, stop payment has been issued by the
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petitioner.
3. It is the further case of the petitioner that their bankaccount has been attached and in order to operate the same, theattachment may be raised. It is also submitted that it issuffice if the cheque, for which stop payment has been issued,is returned to the petitioner and the Assessing Authority may gointo the question and decide the issue and depending on theoutcome of the same, the remaining amount, which has beenrealized by the respondents may be either adjusted or returned.
4. I find force in the contention of the petitioner and thelearned counsel for the respondents has not disputed theaforesaid facts.
5. In view of the same, the first respondent is directed toreturn the cheque, which has not been realised and bounced forissuance of stop payment by the petitioner, forthwith. Theamount already realized through the other cheque may beadjusted, subject to the decision of the Assessing Authorityconcerned. The attachment made by the 2[nd] respondent in respectof the petitioner's bank account stands raised.
6. With this observation, the Writ Petition is disposed of.No costs. Consequently, the connected miscellaneous petitionsare closed.
Sd/- Assistant Registrar
//True Copy// Sub Assistant Registrar
To1.The Commercial Tax Officer, Arni Assessment Circle, Fort West Street, Arni – 632 301.
2. The Branch Manager, Karur Vysa Bank, Old No.31, New No.114, Thatchur Road, Kosapalayam, Arni – 632 301.