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Vino Engineering Works Represented by its M.Paul Dominic Susai Raj v/s The Tamilnadu Industrial Investment Corporation Ltd. Represented by its Branch Manager & Another

    Writ Petition (MD) No.6727 of 2008

    Decided On, 15 October 2008

    At, Before the Madurai Bench of Madras High Court

    By, THE HONOURABLE MR. JUSTICE G. RAJASURIA

    For the Petitioner : V. Chandrasekar, Advocate. For the Respondents: R1, Aiyar & Dolia, S. Suresh, Advocates, R2, S. Paramasivam, Government Advocate.



Judgment Text

(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus to the corporation to execute the sale deed in respect of the property comprised in survey number 40/3B (the factory land and building) purchased in the public auction on 23.02.2006 by receiving the arrears of Sales Tax to the tune of Rs.84,541/- along with interest to the tune of Rs.84,541/- as contemplated under section 24 (3) of the Tamilnadu General Sales Tax Act 1959.)


This writ petition has been filed for the issuance of a Writ of Mandamus to the first respondent/Corporation to execute the sale deed in respect of the property comprised in survey number 40/3B (the factory land and building) purchased in the public auction on 23.02.2006 by receiving the arrears of Sales Tax to the tune of Rs.84,541/- along with interest to the tune of Rs.84,541/- as contemplated under section 24 (3) of the Tamilnadu General Sales Tax Act 1959.


2. Heard the learned counsel appearing for the petitioner and the learned Government Advocate for the second respondent.


3. A resume' of facts absolutely necessary for the disposal of this petition, would run thus:


The petitioner is a successful auction purchaser in the auction conducted by the first respondent relating to the industrial premises concerned. Subsequently, the petitioner paid all the relevant amounts. However, there arose some dispute relating to the payment of past arrears of Commercial Tax dues payable by the erstwhile owner of the premises which was purchased by the petitioner; whereupon the first respondent refused to execute the sale deed. Hence, this writ petition.


4. At the time of hearing, the learned counsel for the petitioner made a supine submission that the petitioner is ready and willing to clear all the commercial tax dues including the one payable by the erstwhile owner of the premises concerned.


5. In the factual matrix of this case, I would like to pass the following direction:


The petitioner shall do well to pay all the dues payable by the erstwhile owner in

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respect of the said premises which was purchased by him, to the Commercial Tax officer, whereupon the second respondent shall issue 'No Objection Certificate (N.O.C) for the first respondent to execute the sale deed in favour of the petitioner.
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