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2016 (7) TMI 625 - ANDHRA PRADESH HIGH COURTChallenge to the Auction process of the attached property - recovery of arrears under the A.P.General Sales Tax Act, 1957 (APGST) of a partnership firm in which her husband was a partner - Held that:- As it is not in dispute that the two firms, in which the petitioner’s husband was a partner, had defaulted in payment of tax arrears and the subject property, which was sought to be put to auction, belonged to the deceased, we see no reason to direct the attachment order to be lifted notwithstanding failure to issue a notice prior thereto. It would suffice if the notice in Form Nos.7 and 7A, and its publication in the Gazette, are alone set aside. The order of attachment shall continue to remain in force and shall be lifted in case the petitioner in W.P.No.17118 of 2006 pays the amounts due within one month from today. In case the petitioner fails to do so, it would then be open to the respondents to thereafter initiate proceedings afresh to put the subject property to sale by way of auction in accordance with the procedure prescribed under the Act. - Decided partly in favor of petitioner / owener. M/s. Jain Irrigation System Pvt. Ltd. (the petitioner in W.P.No.42433 of 2015) deposited the sale consideration pursuant to the auction conducted by the respondents earlier. The amount, so deposited, shall be refunded to them forthwith. It is open to M/s. Jain Irrigation System Pvt. Ltd. (the petitioner in W.P.No.42433 of 2015) to initiate appropriate legal proceedings for recovery of the interest, which they are entitled to receive for the sale consideration deposited by them pursuant to the auction held by the respondents.
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