2001 (6) TMI 808

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..... make it clear that the entire matter is at large before the Tribunal. 6.. The counsel appearing for the assessee submitted that pursuant to the revenue recovery proceedings initiated for the realisation of the disputed demand, the moveables belonging to the assessee have been attached and that sale of the same is deferred only because of the interim order passed by this Court in T.R.C. No. 529 .....

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..... issed. Petitions disposed of accordingly. bearing Reg. No. AP 3 IV 1107 (Swaraj Mazda make LMV) to the petitioner and to handover the same to the petitioner and pass such other order or orders as this honourable Court may deem fit in the circumstances of the case. This relief is sought by contending that the attachment of the Swaraj Mazda vehicle by the Deputy Commercial Tax Officer, Gopal .....

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..... the absolute owner of Swaraj Mazda vehicle and, therefore, the attachment is perfectly valid. Even assuming that the second respondent in terms of the hire-purchase agreement did not pay the instalments, that fact itself would not alter the situation having due regard to explanation I appended to section 2(n) of the Andhra Pradesh General Sales Tax Act, 1957. 5.. Before concluding a decision ci .....

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