TMI Blog2002 (10) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial Tax Department) has to recover a sum of Rs. 1,65,00,000 by way of outstanding towards commercial tax due from the respondent No. 4 company. In other words, there are commercial tax dues amounting to Rs. 1,65,00,000 standing against the respondent No. 4 and the same are not being paid by the respondent No. 4. They have in other words become chronic defaulter to State. It is for this reason, the sales tax/commercial tax authorities have been running from pillar to post and in my opinion rightly to recover this outstanding dues by resorting to several modes available to them under the Act. One such mode is prescribed under section 38 of the Act. This section empowers the tax sleuths to recover the outstanding directly from a person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent No. 4 and money advanced by the petitioner stands adjusted against the price of these attached goods and hence the sales tax department does not have any right to attach these goods treating them to belong to respondent No. 4. It is essentially this dispute which was going on before the authorities. 5.. In this petition, the petitioner as also the respondent No. 4 have filed several documents to justify their stand. The sales tax department has also averred on affidavits that it is only to defraud the Revenue, the petitioner and respondent No. 4 are taking this stand so that the amount may not be recovered out of sale of the goods. 6.. As taken note of supra looking to the documents filed and the stand of the parties, it is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l bargain inter se parties. If necessary, parties may file any more documents as also lead oral evidence. The respondent No. 3 will then pass a reasoned order on the basis of material brought on record and record his satisfaction. Let this enquiry be completed within one month. Parties to remain present before respondent No. 3 on October 31, 2002. In the meantime the attachment of the goods, then of the goods will continue. However, in case, either of the parties wish to release the attachment, the same can be done by furnishing bank guarantee in favour of respondent No. 3 to the extent of the value of the attached goods. With these directions, the petition is disposed of. Petition disposed of accordingly. - - TaxTMI - TMITax - CS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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