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2010 (3) TMI 1025 - HC - VAT and Sales TaxCreation of equitable mortgage - preferential claim on property - Held that:- In view of the fact that the petitioner’s son C.V. Sanjeev Kumar, proprietor of Sri Annapoorna Farm Equipments, Singanallur, Coimbatore-15 in his statement dated December 24, 1999 has categorically stated that he has no properties in his name and that his father, viz., writ petitioner, is possessing five acres of agricultural land at Kallapalayam Village, Palladam Taluk, etc., and in view of the fact section 24(2) of the Tamil Nadu General Sales Tax Act which speaks of "any tax assessed on or has become payable by or any other amount due under this Act from a dealer or person and any fee due from him under this Act, shall, subject to the claim of the Government in respect of land revenue and the claim of the Land Development Bank in regard to the property mortgaged to it under section 28(2) of the Tamil Nadu Cooperative Land Development Banks Act, 1934 (Tamil Nadu Act 10 of 1934), have priority over all the claims against the property of the said dealer or person and the same may without prejudice to any other mode of collection be recovered,—(a) as land revenue, or (b) on application to any magistrate, by such magistrate as if it were a fine imposed by him, etc.," this court is of the considered view that the disputed question of fact as to the creation of equitable mortgage and in the absence of demand being made against the petitioner his property would not be attached, etc., cannot be gone into by this court or the same cannot be completely and comprehensively decided by this court on the basis of available materials on record in the present writ petition and the disputes/controversies can be agitated by necessary party before a civil forum by means of filing of a civil suit - writ petition fails.
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