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2014 (8) TMI 926 - GUJARAT HIGH COURTAuction of properties for recovery of sales tax dues - proceedings for auctioning the properties are initiated without giving an opportunity of being heard to the petitioner - Held that:- It appears that on behalf of the petitioner, the properties which are sought to be auctioned under the provisions of the Bombay Land Revenue Code are in the name of the petitioner. It is also the case of the petitioner that the properties, even as on today, stands in the name of the petitioner alone. It is, therefore, submitted that when the petitioner is the absolute owner of the properties which are sought to be auctioned (vide notification dated 2.2.2010 under sec. 165 of the Bombay Land Revenue Code), at least the petitioner was required to be given an opportunity of being heard before attaching the properties and putting it in auction. Mr. Jaimin Gandhi learned AGP tried to oppose the present petition relying upon affidavit-in-reply. However, he is not disputing that before attaching the properties/lands in question and/or putting it to an auction no opportunity of hearing was given to the petitioner. - Matter remanded back - Decided in favour of assessee.
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