Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2022 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (2) TMI 892 - HC - VAT and Sales TaxRecovery of the alleged outstanding dues - Creation of charge over the land of the petitioners - calling for the papers and proceedings leading to the issuing the application dated March, 2013 issued by respondent No.2 - deletion of entry if any made in revenue records pursuant to the application - direction to respondents to forthwith refrain from initiating any steps against the petitioners or other properties for the recovery of the outstanding dues of respondent No.4 - HELD THAT:- It is by now well settled that the department can proceed only against the registered dealer. If it wants to recover the dues due and payable by the dealer, the department cannot proceed to attach any property of any individual or any of the family members of the dealer for the purpose of recovering the dues of the dealer. Having regard to the principles enunciated in KAPURCHAND SHRIMAL VERSUS TAX RECOVERY OFFICER, HYDERABAD, AND OTHERS [1968 (8) TMI 16 - SUPREME COURT], it is well settled that the property of any member of the family of a registered dealer cannot be touched in any manner under any of the provisions of the Act, 2003. The very action on the part of the department in creating a charge over the agricultural land owned by the writ applicant herein being the father of the dealer is without jurisdiction. If any charge has been created in the revenue record with respect to the survey No.80, the same shall stand cancelled. It shall be open for the department to proceed against the dealer. If the registered dealer has any immovable property of his ownership, it is always open for the department to attach such property and recover its dues - Application disposed off.
|