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2014 (11) TMI 965 - MADHYA PRADESH HIGH COURTRecovery of sales tax - illegal attachment and auction of property - plot belong to partner of the firm - suit is pending between the partners of the partnership firm - Held that:- it is apparent that an illegal procedure has been adopted by the officer of the State in attaching the property in question for recovery of sales tax and forcing its auction. Therefore, the proceeding of attachment and auction were not according to the law and such proceeding cannot be sustained. By such proceeding, no effect was caused on the ownership of the plaintiff on the suit property and therefore, a declaration may be given in favour of the plaintiff, relating to the suit property. Similarly, the officers of the State has created the third party interest (interest of respondent No. 5) on the property and the officers of the State as well as respondent Nos. 5 and 6 were interested to dispossess the plaintiff from the property by adopting illegal method and therefore, it is a case in which a perpetual injunction may also be issued in favour of the plaintiff. However, as discussed above, the plaintiff cannot get any relief against the officer concerned because no sanction was received by the plaintiff under section 48(1) of the Act and therefore, no compensation can be granted to the plaintiff for illegality caused by respondent No. 3. Consequently, the appeal filed by the appellant is hereby partly allowed. It is declared that the suit property, i.e., plot No. 39, Punjab Bank Colony, Idgah Hills, Bhopal having area 38 X 68 square feet is of the plaintiff and its attachment and auction as done by respondent No. 3 was void and illegal, which makes no effect upon the title of the appellant. - Decided in favor of appellant.
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