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2010 (9) TMI 968 - HC - VAT and Sales TaxNotice of attachment of immovable property in form No. 48, dated October 15, 2008 (annexure F) and the notice, dated October 15, 2008 (annexure H) directing the petitioner to vacate the said property challenged Held that:- It is not in dispute that the proceedings regarding the second respondent’s liability to pay tax attained the finality in 2002. For six long years respondent No. 1 did nothing to issue the notice of attachment. Suddenly after six long years when the third party interests have come in, the notice of attachment is issued. Yet another aspect which cannot be ignored is that no steps whatsoever are taken to have the charge on the property created in respect of the property. There is no doubt that the charge is created by the operation of law. But, if the third parties are to be guarded against dealing with such properties, it is certainly desirable for the tax authorities to have the charge entered in the sub-registrar’s records. Thus quash the impugned notice of attachment, dated October 15, 2008 (annexure F) and the notice, dated October 15, 2008 (annexure H). Respondent No. 1 is directed to consider the petitioner’s reply, dated June 20, 2008 (annexure E) in accordance with law and pass appropriate orders thereon. The first respondent’s reconsideration has to be meaningful and in the light of the reasons given herein for quashing the impugned notice. Needless to observe that the quashing of the impugned notice would not come in the way of respondent No. 1 proceeding against respondent No. 2 and its properties to recover the tax dues, etc.
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