Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 885 - HC - VAT and Sales TaxRelease of attached bank property - return of books of account and other documents seized under Section 67(4) of the Gujarat VAT Act, 2003 - Held that: - Affidavit-in-reply is filed on behalf of the respondents pointing out that by efflux of time the order of freezing the Bank Account under Section 45 of the VAT Act has expired - In that case of the matter, the cause so far as challenge to freezing of the Bank Account does not survive. Return of the books of account and other documents - petitioner's request that if for the purpose of filing reply in the assessment proceedings the petitioner’s representative is permitted to inspect the said documents / books of account, the petitioner will be satisfied - Held that: - the request of petitioner in this regard accepted - if the representative of the petitioner approaches the concerned Officer for inspection of the books of account and other documents seized, the the account same shall be considered and the representative of the petitioner shall be given inspection of the books of account and other documents seized. Petition disposed off - decided partly in favor of petitioner.
|