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2016 (10) TMI 603 - HC - VAT and Sales TaxProvisional attachment of bank account - section 45(1) of the GVAT Act, 2005 - entry tax - whether the Entry Tax Act, 2004 vest power of provisional attachment on the respondents? - Held that: - The Entry Tax Act does not contain any provision for provisional attachment. Section 45(1) of the VAT Act, of course, authorizes the competent authority to exercise the power of provisional attachment pending the proceedings for assessment or reassessment of turnover escaping assessment to protect the interest of Revenue. Such power obviously cannot be imported for the purpose of the Entry Tax Act. The petitioner has already deposited a sum of ₹ 11 lakhs towards the initial estimated tax penalty and interest liability of ₹ 20 lakhs, which in any case, includes substantial portion of disputed entry tax - the authorities not permitted to provisionally attach the petitioner's bank account - petition allowed - decided in favor of petitioner.
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