JANARTHANAM, J. - (1.) M /s. Evergreen Farm Service and Vasantham Trailers Industries, it is said, was a partnership concern consisting of three partners, namely, (1) Mr. J. Jeyasingh (petitioner), (2) Mr. M. V. Charles and (3) Mr. D. Rajkumar. The said partnership firm was an assessee on the file of the Deputy Commercial Tax Officer, Nilakottai (respondent). There were arrears of sales tax, additional tax and penalty due by them under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959 for short "the TNGST Act") and the Central Sales Tax Act, 1956 (Act 74 of 1956 for short "the CST Act") for the assessment years from 1973 -74 to 1977 -78. The aforesaid arrears as under the TNGST Act amounted to Rs. 6, 00, 692.18 and under the CST Act Rs. 1, 14, 440. Two other partners, it is said, died and their estates were available at the hands of their legal representatives.
(2.) FOR the aforesaid tax arrears due by the partnership firm, efforts have been taken for realisation of the said arrears, by bringing to sale the lands and buildings belonging to the petitioners, situate at Oruthattu village, Nilakkottai taluk, Dindigul -Anna district at 11 a.m. on December 27, 1993, by issuance of proceedings in Roc. No. 3802/77 -A3 under the TNGST Act and Roc No. 1248/82 -A3 under the CST Act of even date, namely, October 29, 1993. Aggrieved by the said proceedings, the petitioner resorted to the present action praying for issue of writs of certiorarified mandamus to quash the said proceedings and further to direct the respondent to proceed against the property of the said firm allegedly situate at No. 11, Nippani Subba Rao Street, Ponneri, contending that the impugned proceedings initiated for recovery of arrears of tax due by the partnership firm from his individual assets, leaving out the estates available in the hands of the legal representatives of the deceased partners of the firm, without even proceeding first in point of time as against the assets of the firm, are not warranted, as the same is not in conformity with the provisions of the TNGST Act.
(3.) THE petitioner also filed the aforesaid W.M.Ps., praying for stay of all further proceedings, pending disposal of the writ petitions.;