Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1143 - HC - VAT and Sales TaxPower of tax authorities for Recovery of tax as arrears of land revenue - Restriction on movement or transfer of machinery or fixed assets - SARFAESI Act - pending dues - attachment of subject property - Auction - GVAT Act - Held that:- Section 46 of the GVAT Act makes it clear that it permits the officer concerned to recover pending tax dues arising out of an order made under that Act by exercising powers under the Bombay Land Revenue Code, 1879. In the present case, a bare perusal of the contents of the communication dated 2.6.2015, makes it evident that the same is not relatable to any power exercised under the Bombay Land Revenue Code as envisaged under section 46 of the GVAT Act. In fact, the impugned communication is totally silent as regards the source of power under which the same has been issued. It appears that merely by dint of the fact that the officer concerned is the Commercial Tax Officer, he seems to have addressed the impugned communication to the Kandla SEZ Authority, not to allow movement or transfer of machinery or fixed assets of the respondent No.4 herein. The impugned communication dated 2.6.2015 which lacks any authority of law and has no legal force is, therefore, non-est and is required to be ignored - the third respondent, Joint Development Commissioner, Kandla Special Economic Zone, Gandhidham Kutchh, is directed to not to act upon the same to restrain the petitioner in dealing with the property in question - petition allowed.
|