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2012 (3) TMI 372 - HC - VAT and Sales TaxAttachment and sale of property - whether for the purpose of recovery of sales tax dues under the Gujarat Value Added Tax Act and Gujarat Sales Tax Act against a private limited company, the personal property belonging to the managing director of such company can be attached and sold for realisation of the dues against the company - Held that:- it is not the case of the State that the property in question at any point of time belonged to the company nor is it the case that the managing director is holding property as "benamdar". In that view of the matter, we find substance in the contention of the learned counsel Mr. Kaji appearing on behalf of the petitioner that the attachment and proposed auction of the residential building No. 56, Near Hanuman Temple, Valinath Mahadev Road, Kalol, was on the face of it without jurisdiction - Following decision of Choksi v. State of Gujarat [2012 (3) TMI 392 - GUJARAT HIGH COURT] - Decided in favour of assessee.
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