ORDER :

The order dated 07.02.2018 passed by the first respondent regarding the payment of Sales tax arrears of M/s.Srinivas Real Estates is under challenge in the present writ petition.

2. The Additional Deputy Commercial Tax Officer-II, Puducherry, in the impugned order, has stated that No Objection Certificate [in short 'NOC'] is to be obtained for registering a property, in view of the fact that the respondents 2 and 3 are the defaulters and not paid sales tax as per the provisions of Puducherry Value Added Tax Act, 2007.[in short 'Puducherry VAT Act'].

3. The learned counsel for the writ petitioner contended that the petitioner is an agreement holder, entered into a sale agreement with the third respondent, which is the Partnership Firm on 22.12.2016 for the schedule mentioned property and the said properties are absolutely belongs to the third respondent Partnership Firm. The petitioner states that he has paid a sum of Rs.1,00,00,000/-(Rupees One Crore only) as an advance out of the total sale consideration of Rs.1,86,80,300/-(Rupees One Crore Eighty Six Lakhs Eighty Thousand and Three Hundred only) to the third respondent. However, the sale deed was not executed, in view of the