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2019 (11) TMI 1352 - HC - VAT and Sales TaxRecovery of tax dues - attachment properties of the petitioner buyer - grievance of the petitioner is that when she purchased the property on 18.05.2010 earlier to the impugned orders of attachment, the authorities are not justified in making the impugned attachment orders, especially, when the petitioner is not the defaulter - HELD THAT:- The impugned orders of attachment were made in respect of the properties, over which, the defaulter has lost his title as on the date of attachments and that the petitioner has became the owner of the properties which is sought to be attached on the date of such attachments - It is not in dispute that the petitioner is not the defaulter and on the other hand, the above said person is the defaulter. The very same issue under similar facts and circumstances has been considered by this Court in P. SATHASIVAM VERSUS THE ASSISTANT COMMISSIONER (CT) , THE SUB-REGISTRAR THE OFFICE OF THE SUB-REGISTRAR UDUMALPET [2019 (2) TMI 69 - MADRAS HIGH COURT], wherein this Court after following several decisions of this Court allowed the writ petition and set aside the impugned proceedings. Petition allowed.
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