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2021 Supreme(Mad) 1889

S.M.SUBRAMANIAM
R. Rajarathinam – Appellant
Versus
Assistant Commissioner (CT), Sankagiri, Salem District – Respondent


Advocates:
Advocate Appeared:
For the Petitioner: B. Manoharan.
For the Respondent: V. Veluchamy.

JUDGMENT :

S.M. SUBRAMANIAM, J.

Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari, calling for the records in the Proceedings No. Na. Ka. No. 547/2015/A3 dated 05.11.2015 on the file of the respondent and quash the same.

1. The auction notice, dated 05.11.2015, issued by the respondent, is under challenge in the present writ petition.

2. The petitioner states that he purchased the land measuring 55 cents in Ernapuram Village, Sankagiri Taluk, Salem District and started a Company in the name and style of M/s. Herbalayas Radsafe India Private Limited and the said company was registered under the Companies Act, 1956 on the file of the Registrar of Companies, Coimbatore.

3. The petitioner further admits that he signed all necessary documents, applications and forms in respect of the above Company registered under the Companies Act. The petitioner states that after sometime, he shifted his residence from Salem and he was not aware of the business of the above Company. However, the business activities of the Company were stopped and it is admitted that the Company is not functioning as of now.

4. To the surprise of t

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