TMI Blog2022 (1) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid dues. The charge created by the State in the revenue records with respect to the subject property is set aside and both the orders of attachment are also hereby quashed and set aside - application allowed. - R/SPECIAL CIVIL APPLICATION NO. 229 of 2022 - - - Dated:- 13-1-2022 - HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE Appearance: MR NM KAPADIA(394) for the Petitioner(s) No. 1 MR UTKARSH SHARMA AGP for the Respondent(s) No. 3 NOTICE NOT RECD BACK(3) for the Respondent(s) No. 3 NOTICE SERVED(4) for the Respondent(s) No. 1,2 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constituti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : 2.1 The writ applicant purchased an immovable property being the Plot No. 22/A admeasuring 352.25 Sq. Mtrs. situated at the Urmi Cooperative Housing Society, bearing Final Plot Nos.543, 544, 545, 546, 547, paikee of the T.P. Scheme No.1, Jetalpur, originally recorded as Revenue Survey Nos.107, 116 of village: Jetalpur, Taluka and District: Vadodara from one Ms. Veena Bhagvandas Jindal. The purchase of the said property was by way of a registered sale deed. 2.2 It appears that Ms. Veena Bhagvandas Jindal from whom the writ applicant purchased the plot, at one point of time, was a Director in a Company by name the Jindal Alufoils Pvt. Ltd. According to the writ applicant, she came to know upon inquiry that Ms. Jindal had resigned as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in this petition under Article 226 of the Constitution of India is whether for the purpose of recovery of sales tax dues under The Gujarat Value Added Tax Act and Gujarat Sales Tax Act against Gujarat against a private limited company, the personal property belonging to the Managing Director of such company can be attached. 8.1. The Co-ordinate Bench while considering the similar issue, relying upon the decision of Division Bench of this Court rendered in Special Civil Application No.243 of 1991 with Special Civil Application No.3103 of 1991 and Special Civil Application No.7578 of 1991 in the case of Mr.Choksi Vs. State of Gujarat, has allowed the said petition and quashed and set aside the impugned notification by holding that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he controversy, the authorities have passed any specific order fastening the liability on the Directors personally, much less any factual foundation has been laid to invoke the doctrine of lifting the corporate veil. Hence it is not necessary to dilate on the said principle any further. 5. In view of the aforesaid, this writ application succeeds and is hereby allowed. The charge created by the State in the revenue records with respect to the subject property is set aside and both the orders of attachment are also hereby quashed and set aside. 6. If the State has to recover the dues from the Company towards the Sales Tax, it shall proceed to do so in accordance with law by availing any other legal remedy available to it. With the afo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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