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2016 (4) TMI 178 - HC - VAT and Sales TaxAttachment of personal property - Petitioner is one of the director of Company and Company did not paid certain tax, interest and penalty dues - Held that:- there is nothing on record to suggest that the petitioners are debtor of the company in default. Under the circumstances, reference to Section 44 of the Gujarat Value Added Tax Act would be of no consequence. Further, it is not even the case of the Department that the properties of the petitioner under attachment and sale were acquired by her through any of the investments made by the company. Since the source of acquisition of property cannot be traced to the funds of the company and since the dues are of a Private Limited company, independent properties of the Director cannot be attached as held by this Court in case of CV Cherian Versus CA Patel [2012 (3) TMI 372 - GUJARAT HIGH COURT]. - Decided in favour of petitioner
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