Mrs. Chitra Venkataraman, J. - The petitioner seeks the issue of a writ of certiorari to quash the proceedings dated July 18, 2008 in ROC-2192/99-A3 from the Commercial Tax Officer, Madurai, in respect of the tax dues from a defaulter for the period 1993-94 to 1997-98.

It is seen that in respect of the tax arrears of a defaulter - assessee, the respondent herein issued notice in form IV on August 26, 1999 under the Revenue Recovery Act, 1864 and attached the property of the assessee. The attachment was published in the District Gazette on December 8, 2000 and notice as to bring the property for sale was published in the newspaper on March 4, 2001. Placing reliance on the decision in Electronics Trade and Technology Development Corporation Limited v. State of Rajasthan reported in [1999] 115 STC 545 (RTT) that the State Government's dues have the first charge over any other arrears, the respondent issued notice to the petitioner in form B6 and called upon the petitioner to remit within fifteen days the amount realised by the bank towards its dues by auction sale of the said property given as security along with interest at two per cent per month in terms of section 24(3) of th