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2021 (2) TMI 299 - HC - VAT and Sales TaxRecovery proceedings - Attachment of registered property of the petitioners - Section 152 of Bombay Land Revenue Code, 1879 - whether the impugned notice under Section 152 of the Bombay Land Revenue Code, 1879 could have been issued for the purpose of recovery of tax as determined, pending the appeal and the stay application before the Gujarat Value Added Tax Tribunal at Ahmedabad? - HELD THAT:- It is not in dispute that the appeal and the stay application is pending as on date before the Tribunal. We are of the view that as the appeal and the stay application is yet to be adjudicated by the Tribunal, there should not be any further proceedings under Section 152 of the Land Revenue Code. In fact, we may observe that no such notice under Section 152 of the Code could have been issued. Thus, at-least till the stay application is disposed of, the department should not initiate any action for the purpose of recovering the tax demand. The impugned notice dated 18.07.2019 issued by the respondent no.2 under Section 152 of the Land Revenue Code is quashed - application disposed off.
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