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2019 (7) TMI 350 - HC - VAT and Sales TaxAttachment of personal property of Director - Default/dues on the part of Company - whether personal property belonging to the Director of a company can be attached and sold for the realisation of the dues from the company under the Gujarat Value Added Tax Act, 2003? HELD THAT:- The issue is no longer res-integra in view of the decision in the case of CHOKSI VERSUS STATE OF GUJARAT [2012 (3) TMI 392 - GUJARAT HIGH COURT] where it was held that Unlike section 179 of the Income-tax Act, 1961, there is no provision in the Sales Tax Act fastening the liability of the company to pay its sales tax dues on its directors. The respondent authorities are directed to forthwith comply with the order passed by the first Appellate authority, Annexure 'D' to this petition and delete the attached entry on revenue records located in Survey No.968 (old survey No. 1310/1) Manij, Ta. Mahemadabad, District Kheda - petition allowed.
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