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2018 (9) TMI 1432 - HC - Central ExciseAttachment of flat - Prayer for Declaration that there is no charge of the Central tax authorities on the petitioner’s immovable property in the nature of a Flat No. 6/A, situated on 6th Floor, Usha Kiran Flats, Khanpur, Ahmedabad - prohibitory order on transfer of property. Held that:- The petitioner’s property must be cleared of the Department’s clutches. Firstly, as of now, there is no material suggesting any outstanding dues of the father of the petitioner. No order of assessment giving rise to any such liability is available. Secondly, the origination of acquisition of the property in his hands is from mother of the petitioner who acquired it way back in the year 1973. There is no material on record suggesting that the same was a benami purchase. Thirdly, the Department has not even prima facie established that for recovery of any dues of the father of the petitioner, such property can be utilized. The communication dated 10th June 1996 from the Superintendent of Central Excise to the Chairman/Secretary of the Society was also in the nature of general inquiries and cannot form shape of any prohibitory order. It is declared that there is no attachment of the respondents-tax authorities on the above mentioned immovable property of the petitioner and only on this ground, the Cooperative Society concerned shall not prevent its transfer, if the petitioner sales the same, following the rules and regulations and bye laws of the Society - petition allowed.
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