Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2021 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 883 - HC - VAT and Sales TaxWarrant of arrest - willful defaulter - Recovery of arrears of sales tax dues - allegation is that the defaulter is willfully withholding payment of the arrears - dishonestly transferring the father's property to the name of his minor son - HELD THAT:- The 'will' by which the property has been bequeathed to the defaulter's son by the defaulter's father is produced as Ext. P6 and from a perusal of the same it can be seen that the property bequeathed is the balance extent available with Sri Johny from out of the property obtained by him as B schedule in the partition deed No. 1080/1965 of Oorakam SRO and purchase certificate No. 1480/1977 issued by the Land Tribunal, Thrissur. Therefore, the finding in Ext. P7 that the property involved is hereditarily acquired by Sri. Johny over which the defaulter has right cannot be sustained - Even according to the District Collector the property of the defaulter's father was bequeathed to the defaulter's son. Therefore, the finding of the District Collector that the defaulter can claim for his right on the property and pay the dues using the said property is not sustainable. The reports of the revenue officials that, the defaulter is living in a highly financial family background with financially sound relatives and friends are not factors relevant under S. 65 of the Act to make an order for the detention of the defaulter in the civil prison. No objective assessment of facts and the factors relevant under S. 65 of the Act was made by the District Collector to make an order for the detention of the defaulter in civil prison. There is nothing on record before the District Collector to hold that the defaulter has means to pay the arrears, or the defaulter is willfully withholding payment of arrears of sales tax or has dishonestly transferred his property or guilty of fraudulent conduct. The petitioner's husband, the defaulter is set free - Petition allowed.
|