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2015 (12) TMI 1137 - HC - VAT and Sales TaxRecovery from wife for husband's dues - Attachment of property - Held that:- We do not see any authority in law permitting respondent No.1 to attach the property of the petitioner for the dues of her husband. Nothing has been brought on record to suggest that the property in question was purchased from the sources other than that of the petitioner herself. It is not the case of the Department that the sale transaction of 31.12.1994 was 'benami' transaction and that the husband of the petitioner had funded for purchase of the property. In any case, as noted, the sale took place on 31.12.1994 and the husband of the petitioner started his current business in the year 1998. The sales tax dues pertain to the Assessment Year 1999-00. Nothing has been stated in the affidavit in reply to justify the action of the Department in attaching the property of the petitioner for the dues of her husband. By merely stating that only qua share of the husband, the said property was attached, would nor further the case of the Department. This is in fact curious statement. It does not clarify whether the share referred to is that of the sales tax dues or of the interest in the property. If later is the case, there is nothing on the record to suggest that the husband had any right, title or interest in such property - Mere reference to the powers under Section 48A of the Gujarat Sales Tax Act would not save the situation for the Department. Such powers can be exercised only where the facts so permit. - Decided in favour of appellant.
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