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2017 (7) TMI 927 - GUJARAT HIGH COURTRecovery of tax arrears - attachment of the petitioner’s residential-cum-office premises - collection of post dated cheques from the petitioner - Held that: - we find that the powers under section 45(1) of the Act have been delegated to the Commercial Tax Officer. We may record that sub-section (6) of Section 16 authorizes the Commissioner to delegate his powers under the Act into the Deputy Commissioner, Assistant Commissioner, Commercial Tax Officer or other officer within his jurisdiction. The first challenge of the petitioner to the attachment of the immovable property, therefore, cannot be accepted. Collection of post dated cheques - Held that: - There is no authority in law in which the tax authorities can forcibly collect post dated cheques. Under the circumstances, the respondents are directed to not present the post dated cheques collected from the petitioner for realisation and return the said cheques. We make it clear that in present case, the raid was carried out on 02.05.2017, when the cheques were collected and the petition was filed promptly on 08.05.2017 without any loss of time. This would, therefore, demonstrate the petitioner’s bona fides. Petition allowed - decided in favor of petitioner.
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