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2020 (2) TMI 475 - HC - VAT and Sales TaxAttachment of property/land of the petitioner - removal of charge of the sales tax department on the land/property - Section 49(2) of the Gujarat Sales Tax Act, 1969 - HELD THAT:- It is accepted in the affidavit-in-reply that the requisite amount for the assessment year 2001-2002 has been paid by the writ applicant. In the same manner, it has been accepted that the requisite amount for the year 2007-2008 has also been paid by the writ applicant. If we go by the prayer clause, there is a reference of two notices i.e. for the year 2001-2002 and 2007-2008. Pursuant to the impugned notices, an order of attachment came to be passed with respect to the land bearing survey Nos.3341/1/2/3/4/5, 3346/1/4, 3126, 3127, 3335, 3336/1/2/3, 3121, 3122, 3223, 3124, 3342 and 3343. Since the attachment of the aforesaid parcels of land owned by the writ applicant is directly connected with the two notices dated 18th January 2012 and 2nd February 2012 respectively and as the payment has been made, the attachment should go. There should not be any difficulty in quashing and setting aside the two impugned notices. Once the impugned notices are quashed, the attachment as per such notices would no longer survive and once the attachment goes, the charge, which has been created over the property pursuant to such notices, would also not survive - application allowed.
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