TMI Blog2010 (3) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the immovable property subject to the petitioners making an application in the prescribed format - 8948 of 2008 - - - Dated:- 3-3-2010 - D.A. Mehta and H.N. Devani, JJ. REPRESENTED BY : Shri D.V. Parikh, for the Petitioner. S/Shri Gaurang H. Bhatt and N.V. Anjaria, for the Respondent. [Judgment per : D.A. Mehta, J. (Oral)]. - In light of the view that the Court is inclined to adopt, the petition is taken up for final hearing and disposal today. Rule. Learned advocates appearing for the respective respondents are directed to waive service. 2. The facts in brief as are necessary for the present. The petitioners have challenged the action of Respondents No. 1, 2 and 3 in asking respondent No. 4 Corporatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of taxes and levies. Therefore, Central Excise Department is justified in insisting for payment of outstanding dues of M/s. Sun Polytron Industries Limited before a No Objection Certificate could be issued to enable GIDC to transfer the immovable property. 5. On behalf of GIDC, learned advocate placed reliance on the affidavit- in-reply dated 24th June, 2009 and submitted that GIDC was merely cooperating with a Department of Union of India. It was further submitted that GIDC can transfer the immovable property belonging to GIDC only upon a requisite application being tendered in appropriate format and after dues of GIDC are paid off. 6. The facts are eloquent and need not be repeated. Admittedly, Central Excise Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rated under the provisions of the Statute and is thus bound by its own Constitution as per provisions of the said Act. GIDC can raise a demand, even in the form of asking for an NOC, only in relation to any dues to which GIDC is entitled as per the terms and conditions under which the immovable property belonging to GIDC is leased out. GIDC is right to the extent GIDC is asking for an application for transfer in the prescribed format accompanied by requisite fees, if any. Similarly, if any dues of GIDC are outstanding in relation to the immovable property in question, GIDC is entitled to seek satisfaction thereof before effecting transfer of the immovable property in favour of the petitioners. However, by no stretch of imagination can GIDC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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