Balasubramaniam Vs. Additional Deputy Commercial Tax Officer  Insc 266 (9
Dr.AR.LAKSHMANAN & ALTAMAS KABIR
(Arising out of SLP(C) No.23552/2005) Dr.AR.LAKSHMANAN, J.
Heard Mr.Immanuel, learned counsel for the appellant and Mr.R.Nedumaran,
learned counsel for the respondent.
We have perused the order impugned in this appeal which reads thus :-
"ORDER This petition coming on for orders upon perusing the petition and
the affidavit filed in support thereof and upon hearing the arguments of
Mr.A.Immanuel, Advocate for the petitioner, the Court made the following
order:- Heard both side.
2 Interim stay is made absolute subject to the condition that the
petitioner/appellant deposits 50% of the total tax due to the respondent within
a period of eight weeks, failing which the stay granted shall stand
The matters relates to the sales tax arrears of vendee-appellant.
According to the appellant, the sales transaction was completed in the year
2000 and the proceedings were initiated against him by a notice issued by the
Addl.Deputy Commercial Tax Officer- III, Tuticorn on 31.07.2002 and an
assessment order was passed 06.12.2004 against the assessee M/s.Blesso
Construction and P.J. Engineering Constructions fixing the total tax due at
Rs.83,53,477/- by way of tax arrears including penalty
etc. A Demand Notice was issued to the appellant-assessee R.Balasubramaniam to
pay the arrears of tax due since the appellant has purchased the property and
is in possession of the property in S.No.495/1A2, 495/1B2. It is not in dispute
that the appellant has purchased the property in question for Rs.4,90,000/- as could be seen from the sale deed. According to
the appellant, he was a bonafide purchaser. It is also not in dispute that
against the dismissal of the Writ Petition filed by the appellant challenging
the said assessment, the appellant preferred the Writ Appeal which is pending
final disposal before the High Court and during the pendency of the Writ
Appeal, the Division Bench of the High Court directed the appellant to deposit
50% of the total tax due to the respondent within a period of eight weeks,
failing which the stay granted shall stand automatically vacated.
Aggrieved by the said interim order, the appellant preferred the above
appeal in this Court and this Court on 28.11.2005 while ordering notice to the
respondent ordered attachment of the property purchased by the appellant shall
continue and no further steps will be taken until further orders by this Court.
Since there is an order of attachment during the pendency of the Civil Appeal
in this Court, the interest of the respondent is fully safeguarded by the said
Order. We, therefore, set aside the order passed by the High Court ordering
deposit of 50% of the total tax due and request the High Court to dispose of
Writ Appeal filed by the appellant on merits and in accordance with law.
We also make it clear that the attachment order passed by this Court will
continue till the disposal of the Writ Appeal. The appeal stands disposed of