1974 (12) TMI 61

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..... of manufacturing leather board in a factory. On 15th January, 1973, it executed a lease of the factory for a period of 11 months in favour of the petitioner. The lease deed provided for renewal for five years. Accordingly, the petitioner renewed the lease in November, 1973, for another period of 11 months and we are informed that it was further renewed in November, 1974, for a further period of 11 .....

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..... sily. They would have to be dismantled. The petitioner's case further is that he is the lessee of the machines. He not having defaulted any payment of any dues, his rights, title and interest in the machines cannot be attached or sold. At the most the department can sell the title, right or interest of the lessors who are defaulters in order to recover the sales tax dues from them. In our opinion, .....

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..... machines is of 40 H.P., the other of 15 H.P. and the third is of 5 H.P. These machines cannot be treated as ordinarily movable articles, but the fact whether the machines are easily removable or not is hardly material. So long as the petitioner has his leasehold rights intact in the machines they cannot be sold outright and their possession cannot be given to the purchaser. The order passed by th .....

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