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2019 (2) TMI 69 - HC - VAT and Sales TaxCreation of encumbrance on the subject matter properties - no attachment was made on those properties at any point of time and that the purchases made by the petitioner were prior to the date of assessment order dated 29.07.2008 - present writ petition is filed by contending that the impugned proceedings cannot be sustained against the petitioners' properties as the same were purchased much earlier to the order fastening the tax liability on the said dealer - Held that:- There is no dispute to the fact that the present impugned communication was issued by the first respondent to the second respondent to create encumbrance in respect of the subject matter properties only for the purpose of realising the tax dues from the said dealer viz., M/s.Ashok Spinners, Udumalpet. It is also not in dispute that the petitioner is nothing to do with the said dealer and on the other hand, he purchased the subject matter properties by way of two sale deeds dated 25.11.2004 and 03.04.2006. Therefore, it is apparent that those properties were purchased much earlier to the order of assessment dated 29.07.2008. In any event, as these properties were purchased by the petitioner much earlier to the order of assessment and in view of the admitted fact that at the time of purchase, those properties were free from encumbrance much less an attachment by the Revenue - impugned order do not sustain. Petition allowed - decided in favor of petitioner.
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