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2023 Supreme(Mad) 1662

S. M. SUBRAMANIAM
M. Karpagam – Appellant
Versus
Assistant Commissioner of Commercial Taxes Gandhipuram Circle Gandhipuram, Coimbatore – Respondent


Advocates appeared:
For the Petitioner:T. Muruga Manickam, Senior Counsel, Zeenath Begum, Advocaate. For the Respondent:R1 & R2, Haja Nazirudeen, Additional Advocate General - I Assisted by M. Venkateswaran, Special Government Pleader (Taxes).

JUDGMENT

(Prayer: Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records relating to the Letter Na.Ka.2181192/2001/02/A3 dated 26.08.2013 on the file of the first respondent herein - quash the same and consequentially direct the second respondent herein to delete the entry of encumbrance made in Document No.L.No.11/2013 on the petitioner''s property Door No.12/36 A Ramalakshmi Nagar, Goundampalayam Road, Idayarpalayam, Coimbatore – 641 044.)

1. The order dated 26.08.2013 issued by the Assistant Commissioner of Commercial Taxes is under challenge in the present writ petition.

2. The petitioner states that she has purchased a house property bearing Door No.12/36A Ramalakshmi Nagar, Goundampalayam Road, Idayarpalayam, Coimbatore-44 from one Rangarajan under Sale Deed dated 07.03.2008, which has been registered as Document No.1221 of 2008 before the Sub Registrar, Vadavalli. The petitioner had obtained all parent documents in original starting from the year 1982. Before purchasing the property, she had caused verification of the register of encumbrances maintained by the 2nd respondent and on being satisfied that th

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