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2022 Supreme(Online)(MAD) 14328

HIGH COURT OF MADRAS
Hon`ble Mr Justice ABDUL QUDDHOSE
M/s.Agarwal Structure Mills – Appellant
Versus
The Assistant Commissioner o – Respondent


ORDER

This Writ Petition has been filed for a mandamus seeking for a direction to the respondents to dispose of the petitioner's representation dated 21.01.2022 within a time frame to be fixed by this Court.

2. The petitioner claims that they were the auction purchaser of the property comprised in Survey Nos.136/1, 136/1A, 230/1 and 230/2 all measuring about 3 acres and 35.5 cents together with building thereon in Thummanapalli Village, Hosur. They have purchased the same under SARFEASI proceedings initiated by the Bank. The petitioner claims that they have paid the entire sale consideration of Rs.1,53,00,000/- for the said purchase and a Sale Certificate has also been executed on 19.12.2020, which was registered as Document No.1305 of 2021 in SRO, Hosur in their favour.

3. According to the petitioner, subsequent to the initiation of SARFEASI proceedings by the bank, the respondents had initiated auction under Section 142 of the Customs Act, 1962 and sent an Office Letter dated 05.08.2015 to the SRO, Hosur informing that a sum of Rs.98,83,139/- is due and payable by the borrower viz., M/s.Parcon Steel Rolling Mills Pvt. Ltd., to the respondents towards Central Excise dues and penalti

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