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2017 Supreme(Mad) 3636

S.MANIKUMAR, R.SURESH KUMAR
Commissioner of Commercial Taxes, Government of Tamil Nadu, Chennai – Appellant
Versus
Empee Distilleries Ltd. , Rep. by its Chairman, M. P. Purushothaman, Chennai – Respondent


Advocates Appeared:
For the Appellant : Narmatha Sampath, Spl. Government Pleader (Taxes).
For the Respondent:Packiaraj, Advocate.

JUDGMENT :

S. Manikumar, J.

1. Challenge in this writ appeal is to an order made in W.P.No.24657 of 2017, by which the writ Court, while disposing of the writ petition, filed challenging the garnishee order dated 31.08.2017, issued by Deputy Commissioner (CT-1), Large Tax Payers Unit, Chennai, granted liberty to M/s.EMPEE Distilleries Limited, rep. by its Chairman, 1st respondent herein, to pay the arrears of tax together with applicable interest, in five equal monthly installments, as hereunder

".... The first of such instalment shall be paid on or before 25.9.2017 and all the subsequent instalments shall be paid on 25th of every succeeding month. Subject to compliance of the above condition, the third respondent is directed to kept in abeyance the impugned Form U notice/garnishee order. If the petitioner fails to pay any one of the instalments within the time stipulated by this Court, the impugned Form U notice/garnishee order will stand automatically revived without any further reference to this Court. On the petitioner clearing the entire arrears along with interest as per t



































































































































































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