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N.S. Sidharthan, Prop M/s. Hindustan Marine Engineering Works, Chennai v/s The Assistant Commissioner of Income Tax, Chennai & Another

    Writ Petition No.24229 of 2012

    Decided On, 20 September 2012

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE M. JAICHANDREN

    For the Petitioner: N. Viswanathan, Advocate. For the Respondents: T. Promodkumar Chopda, Advocate.



Judgment Text

(Prayer: This writ petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus directing the respondent to issue No Objection Certificate for the sale of the petitioner's properties situated at Plot Nos.82, 105A and 106A to an extent of 2400 sq.ft. each comprised in Survey Nos.278/A, 306/1, 309, 311/A, 305/A, 305/B, 278/B, 105/A and in Survey No.306/2 and in Survey Nos.278A, 306/1, 309, 311/A, 305/b, 278/B respectively, all of which are situated at Muthukur Village, Nellore District and the other property with an extent of 1.18 acres, comprised in Survey No.66/2 situated at Thalapudi-Valluru, Muthukur Village, Nellore District and another property measuring an extent of 2.16 acres comprised in Survey Nos.179/1, 178/3, 179/3, 178/4 situated at Muthukur Village Nellore District all of which were attached by the Income Tax authorities, the respondents herein, towards the alleged tax dues of the petitioner herein pertaining to the assessment years 2009-10 and 2010-11.)

1. Heard the learned counsels appearing for the parties concerned.

2. This writ petition has been filed praying for a writ of Mandamus to direct the respondents to issue a 'No Objection Certificate', for the sale of the petitioner's properties in question, in Muthukur Village, Nellore District, attached by the Income Tax authorities, for the alleged tax dues of the petitioner, pertaining to the assessment years 2009-10 and 2010-11.

3. The learned counsel appearing on behalf of the respondents had submitted that the property belonging to the petitioner had been attached for the tax arrears of the petitioner, for the assessment years 2009-10 and 2010-11, amounting to Rs.5,60,60,367/-. Therefore, the request of the petitioner for the issuance of a 'No Objection Certificate', for the sale of the petitioner's property, attached by the tax authorities, cannot be granted.

4. The learned counsel appearing on behalf of the respondents had further submitted that the necessary particulars sought by the Department, from the petitioner, including the PAN number and the assessment details of the buyer, had not been furnished by the petitioner, till date. Further, there is no obligation, as per law, for the respondents to consider the request of the petitioner.

5. In view of the submissions made by the learned counsels appearing for the parties concerned, this Court is of the view that the relief prayed for by the

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petitioner, in the present writ petition, cannot be granted. It is clear that there is no legal obligation on the part of the respondents to consider the request of the petitioner. As such, the writ petition is devoid of merits and therefore, it is dismissed. No costs.
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