Madras HC in the case of M/s.Shree M.Revathi Printers
M/s.Shree M.Revathi Printers
The Deputy Commissioner Ministry of Finance
Facts of the Case:
This matter is taken up for hearing through Video Conferencing mode.
This writ petition is filed challenging the proceedings of the first respondent dated 28.02.2020, attaching the bank account of the petitioner maintained in the second respondent Bank for realizing the tax dues amounting to a sum of Rs.83,58,962/-.
The grievance of the petitioner is that in view of the present lockdown situation due to COVID-2019, the petitioner is not in a position to run the business, and therefore, they are not in a position to settle the dues immediately.
Observations of the Court:
Mrs.R.Hemalatha, learned standing counsel for the first respondent, on the other hand, submitted that payment of admitted dues of the petitioner cannot be delayed, as the impugned proceedings were issued only when the petitioner defaulted in paying the said admitted dues.
It is stated that after making attachment, the first respondent has deducted a sum of Rs.12,45,662/- from the bank account of the petitioner maintained in the second respondent Bank. Now, the petitioner wants to make the balance payment within 6 months as stated supra. Considering the present COVOID-2019 pandemic situation and the continuous lockdown and that the loss of business is not only to the petitioner but to various people, this Court is of the view that some indulgence can be shown to the petitioner so that they can have a breath by dealing with their account, more particularly, when they have given an undertaking to settle the dues within a period of 6 months. At this juncture, it is to be noted that the bank has already deducted a sum of Rs.12,45,662/- out of the petitioner’s bank account.
Judgement of the Court:
Considering all these facts and circumstances, this Court is of the view that the following order will protect the interest of both parties.
Accordingly, this Writ Petition is disposed of, with the following directions:
(a) The petitioner shall pay the balance due amount within 6 months from today to the first respondent.
(b) If the petitioner fails to make full payment within the above stipulated period, it is open to the first respondent to resort to the remedy available under law to recover the said amount.
(c) In view of the undertaking given by the petitioner as stated supra, the first respondent is directed to de-freeze the bank account maintained by the petitioner in the second respondent bank forthwith.
(d) Insofar as the interest claim if any, it is open to the first respondent to issue fresh proceedings to the petitioner and if any such proceedings are issued, it is open to the petitioner to agitate against the same in the manner known to law.
No costs. Consequently, connected miscellaneous petitions are closed.
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