ORDER :

This Writ Petition is filed for a Writ of Certiorari to quash the Notice dated 23.6.2006 of the Respondent. The said notice was issued under Section 24 of the Tamil Nadu General Sales Tax Act, 1959 (the TNGST Act), calling upon the Petitioner to remit the sales tax arrears with interest thereon of the former owner of the immovable property currently owned by the Petitioner within seven days from the date of receipt of the notice failing which steps would be taken to bring the property to sale under the Tamil Nadu Revenue Recovery Act.

2. The relevant facts of this case are simple. From the Impugned Notice dated 23.6.2006, it appears that M. Bhagyavathi was the Sole Proprietrix of Abirami Chemicals, which was registered as a dealer under the TNGST Act. It also appears that the said dealer had not paid sales tax dues in respect of the assessment years 1993-94 and 1994-95 and that the said dues aggregated to a sum of Rs.7,48,698/- with interest thereon as of the date of notice from the respondent to the petitioner.

3. As per the above mentioned notice, a security bond was provided on 06.04.1992 at the time of issuance of the registration certificate and the immovable property of