S. Manikumar, J.

1. Auction purchaser/writ petitioner has challenged Form No.5 in Rc.23/2006/A3 dated 16.01.2006 of the Commercial Tax Officer, Alandur Assessment Circle, first respondent herein, towards recovery of arrears of Rs.6,94,09,527/-, for the years 1995-96 and 1996-97, and sought for a Writ of Certiorari to quash the same.

2. Facts leading to the writ petition are that the petitioner had purchased immovable property bearing Door No.2/4, Mount Poonamallee Road, Chennai - 58 situated in 102, Ramapuram village, Saidapet Taluk, Chengelpet District, comprised in part of Survey No.151/2 in Patta No.184 measuring 50 cents, by way of sale in public auction held on 17.04.2003, conducted by the Recovery Officer II, Debt's Recovery Tribunal I, Chennai, fourth respondent herein, for a sale consideration of Rs.1,20,10,000/- in execution of Certificate No.150/2002, dated 27.08.2002 issued in O.A.No.1032/1998 by the Debt's Recovery Tribunal, Chennai - 2, for recovery of debts due to State Bank of India, represented by its Branch Manager, fifth respondent herein, from M/s.Moolchand Industries Ltd., and 10 others.

3. Petitioner has further contended that, after clearing all the Inc