JUDGMENT :-

(Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records on the files of the respondent herein in ROC/Ref.3205/98-A3 in Form No.5, Form No.7 and Form No.7A dated 31.05.2002 under the Tamil Nadu Revenue Recovery Act, 1864, read with Section 29 of the Tamil Nadu General Sales Tax Act, 1959 and to quash the same and direct the respondent herein to raise the encumbrance created by way of Intimation in Nk.3205/98/A3, dated 12.12.2007.)

The order passed by the respondent in ROC/Ref.3205/98-A3 in Form No.5, Form No.7 and Form No.7A dated 31.05.2002 under the Tamil Nadu Revenue Recovery Act, 1864 read with Section 29 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as “TNGST Act” in short), is sought to be quashed and a direction is sought for to raise the encumbrance created by way of Intimation in Nk.3205/98/A3, dated 12.12.2007.

2. The petitioner states that her husband Mr.V.Kadhirvel filed an application for registration on 27.08.1992 under Section 21 of the Act, as a Proprietor concern for carrying on the business of buying and selling cotton was