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M/s. Rajaram Steel Industries Pvt. Ltd. Versus Commissioner of Central Excise, Customs, Nagpur

2015 (9) TMI 576 - CESTAT MUMBAI

Recovery of excise duty - Liability of successor - Purchase of immovable property assets - Held that:- In the present case it is not under dispute that firstly the duty is recoverable from M/s. Sumit Rerolling Mills Pvt. Ltd but the assets was purchased by the appellant, not from M/s. Sumit Rerolling Mills Pvt. Ltd but from Zia Iron Stores. As per the provisions, if the asset is sold by M/s. Sumit Rerolling Mills Pvt. Ltd to the appellant then only proviso to provisions of Section 11 will attrac .....

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appellant but to the Zia Iron Stores and subsequently the appellant has purchased the assets from M/s. Zia Iron Stores. In this transaction, neither M/s. Sumit Rerolling Mills Pvt. Ltd is the predecessor nor the appellant is successor.

It is undisputed fact that firstly appellant has not taken over the business or trade which was being run by M/s. Sumit Rerolling Mills Pvt. Ltd. For this reason also proviso Section to 11 is not applicable. I am in agreement with the submission of the .....

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auction buyer cannot be held liable for payment of the arrears of the previous owner of the property.

Therefore the deed and agreement and terms and conditions thereof have no relevance in the present case. Moreover even if any such clause exist the same cannot be used for making recovery. For recovery of arrears of the M/s. Sumit Rerolling Mills Pvt. Ltd if at all can be made in terms of proviso to Section 11 which under the present set of the facts does not apply. On going through .....

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of dues which is pending against M/s. Sumit Rerolling Mills Pvt. Ltd. therefore impugned order is set aside - Decided in favour of assessee. - Appeal No. E/854/09-Mum - Dated:- 13-8-2015 - Ramesh Nair, Member (J), J. For the Appellant : Shri Sanjay Agarwal, Adv For the Respondent : Shri Ashutosh Nath, Asstt. Commissioner (AR) ORDER Per : Ramesh Nair The appeal is directed against order in appeal No. SN/118/NGP/2009 dated 23/4/2009, wherein the Ld. Commissioner (Appeals) rejected the appeal filed .....

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20/10/1995 (penalty of ₹ 1 lakh) and order in original No. 31/991 dated 2/11/99 (penalty of ₹ 5 lakhs and fine of ₹ 4,01,189/-). The said unit was taken over by the appellant in April 2006. The background of the case is that the demand was officially confirmed against M/s. Sumit Rerolling Mills Pvt. Ltd. and the said unit was taken over by the bank against their dues. The bank has auctioned the unit and in such auction one Zia Iron Stores has purchased the property of the unit .....

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ment dues and rejected the appeal. 3. Shri Sanjay Agarwal, Ld. Counsel for the appellant submits that they have only purchased the immovable assets that too not from M/s Sumit Rerolling Mills Pvt. Ltd but from Zia Iron Stores. He further submits that they have not succeeded the business of M/s. Sumit Rerolling Mills Pvt. Ltd. appellant have only purchased the factory premises and not the business. Therefore the appellant is not liable to pay the dues of M/s. Sumit Rerolling Mills Pvt.Ltd. He str .....

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isputed fact that the appellant has purchased immovable assets of the factory they have not got business transferred from M/s. Sumit Re-rolling Mills Pvt Ltd therefore in view of the Hon'ble High Court judgment the appellant is not liable for payment of the arrears of Central Excise duty which was confirmed against M/s. Sumit Rerolling Mills Pvt. Ltd. As regard reliance of the Ld. Commissioner (Appeals) in respect of sale certificate of the Nagar Nigam Bank Ltd in respect of immovable assets .....

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y to the condition that buyer is responsible only for few liability therefore as per the sale certificate of the bank even first buyer, Zia Iron Stores is also not responsible for payment of outstanding dues which is for the period prior to the purchase of immovable assets. He further submits that as per the deed of assignment and sale between Nagar Nigam Bank Ltd and Zia Iron Stores regarding the clause for liabilities it is only confine to liability which may arise in view of, in respect of du .....

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rrears has not been transferred to the present appellant, for this reason also they are not liable to discharge, the arrears of Central Excise. He further submits that as per the deed of assignment between Zia Iron Stores and the appellant in condition No. 6 it is stated that assignor having paid, up to this date all dues among other dues, Central Excise dues also and if there remain arrear to be paid assignor undertake to pay the same. Therefore even in view of this assignment deed the appellan .....

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ced loan to M/s. Sumit Rerolling Mills Pvt. Ltd is admittedly secured creditors, therefore the bank has first charge on the assets of the factory to whom loan was given. Therefore in view of this settled legal position once the bank has taken over the unit and subsequently sold, it is bank who has first charge. In this position neither from the bank nor form subsequent buyer of the unit, recovery can be made against Central Excise arrears. He also submits that the arrears of Central Excise was a .....

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r footing that assets which he has purchased was first law fully taken over by the bank thereafter it was sold under auction to the Zia Iron Stores and thereafter appellant has purchased assets from the Zia Iron Stores. He submits that in this entire chain of transaction recovery cannot be made even from Zia Iron Stores also, therefore there is no question of recovery of arrears from the appellant. In this support, he placed reliance on following judgments: (a) Rana Girders Ltd. vs. Union of Ind .....

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on of India [2009 (243) ELT 31 (P&H)] He submits that in view of the above judgment it has been held that recovery cannot be made from auction purchaser of the assets. He submits that in the present case, the Commissioner appeal also taken note that the appellant has undertaken to discharge the arrears and that conditional registration was granted to the appellant, therefore the appellant was liable to pay arrears. In this regard, it is his submission that the appellant blindly following ins .....

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C. Ex, Belgaum [2010 (256) ELT 585 (Tri.Bang)], wherein it was held that recovery cannot be made from auction purchaser of the assets even though the appellant was force to pay dues of defaulter by withholding registration. 4. On the other hand, Shri. Asuthosh Nath, Asstt. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that since the assets which was purchased by the appellant was originally owned by M/s. Sumit Rerolling .....

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e arrears which is pending against the M/s. Sumit Rerolling Mills Pvt. Ltd. for this reason also the appellant is liable to pay the arrears. 5. I have carefully considered the submissions made by both sides and perused the record. 6. Ld. Commissioner in the impugned order has confirmed the recovery of arrears from the appellant in view of proviso to Section 11 of Central Excise Act, which is reproduced below: Section 11 (1) In respect of duty and any other sums of any kind payable to the Central .....

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of 1962) to deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due which may be in his hands or under his disposal or control or may be in the hands or under disposal or control of such other officer, or may recover the amount by attachment and sale of excisable goods belonging to such person; and if the amount payable is not so recovered, he may prepare a certificate signed by him specifying the amount due from the person liable to pay the .....

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or trade in whole or in part, or effects any change in the ownership thereof, in consequence of which he is succeeded in such business or trade by any other person, all excisable goods, materials, preparations, plants, machineries, vessels, utensils, implements and articles in the custody or possession of the person so succeeding may also be attached and sold by such officer empowered by the Central Board of Excise and Customs, after obtaining written approval from the Commissioner of Central Ex .....

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eing held, or at or within the time specified in the notice, not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due from such person or the whole of the money when it is equal to or less than that amount; (ii) every person to whom a notice is issued under this sub-section shall be bound to comply with such notice, and in particular, where any such notice is issued to a post office, banking company or an insurer, it shall not be necessary to .....

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ent under any of the provisions of this Act or the rules made thereunder have become due, in respect of the amount specified in the notice and all the consequences under this Act shall follow. From the careful reading of the above proviso, I find that, proviso provides that where person against whom duty is recoverable transfer or otherwise, disposes of his business or trade in whole or any part or effect any change in owner ship thereto in conclusion of which he is succeeding in such business o .....

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ovisions of Section 11 will attract. The asset was neither sold by M/s. Sumit Rerolling Mills Pvt. Ltd, nor it was purchased by appellant from M/s. Sumit Rerolling Mills Pvt. Ltd, for this reason the proviso to Section 11 shall not attract. I also observed that in the whole chain of transaction of the immovable assets M/s. Sumit Rerolling Mills Pvt. Ltd has no locus standi because the assets was not sold by M/s. Sumit Rerolling Mills Pvt. Ltd whereas it was first acquired by the bank, who under .....

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inst predecessor can be made from the successor only in case when there is transfer of business or trade either in whole or in part, the proviso to Section 11 does not stipulates applicability in case of sale of assets of the predecessor to successor. In the present case, it is undisputed fact that firstly appellant has not taken over the business or trade which was being run by M/s. Sumit Rerolling Mills Pvt. Ltd. For this reason also proviso Section to 11 is not applicable. I am in agreement w .....

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Court. (1) What would be the meaning of the expression "transfer of ownership of business" under Section 15 of the KST Act and (2) Enforceability of the Charge. The assets were sold by State Financial Corporation in exercise of its powers under Section 25 of the State Corporation Act, 1951. The issue for consideration was whether the purchaser of assets of a concern, sold by a State Financial Corporation would be liable for arrears of sale tax of the concerned assets which has been tra .....

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and for the purpose of recovery from the transferee such transferee shall be deemed to be the dealer liable to pay the tax or penalty or other amount under this Act". The language used by the Section is the transfer of the ownership of the business. The Supreme Court after considering various provisions, noted that the consequences contemplated under Section 15 of the Act, would come into effect only if the ownership of the business is transferred. It was sought to be argued that the assets .....

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s much wider than mere ownership of discrete or individual assets. In fact, "ownership of business" is wider than the sum of the ownership of a business constituent asset. Above all, transfer of "ownership of business" requires that the business be sold as a going concern". 15. We may also consider some other Judgments and commentaries as to the expression "business". In Kanga and Palkhivala's Law and Practice of Income Tax, Eighth Edition, Volume I at page .....

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1 of the Central Excise Act not only speaks of transfer of business or trade, but uses the expression "in whole or in part". In other words, there need not be transfer of the whole of the ownership of business.It is sufficient if there is transfer or disposal of part of the business or any change in the ownership. The consequences must be that the person who purchases must succeed in such business or trade from the reason who was carrying on the business or trade. Would the ratio in Sh .....

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;in consequence of which he succeeded in such business or trade by any other person". In other words, it is only when the person wholly or partially succeeds to the business or trade pursuant to the transfer and when the Legislature has permitted, the State to recover from the assets including plant and machinery. As such there must be a transfer of the whole or part of the business and succeeding in such business or trade for the proviso to be attracted. In Commissioner of Income Tax v. K. .....

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taken over as a whole, the fact that minor assets of the business are omitted from the transfer will not prevent there being a succession. The fact that the purchaser already has a similar business in not a material fact in establishing succession. The purchase of a business with a view to closing down would not appear to constitute succession". The following observations are also material: "This is an authority for the position that if a business was taken over as a going concern the .....

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a business, any arrangement between the transferor and the transferee in respect of some of the assets and liabilities not with a view to enable the transferor to run a part of the business transferred but to enable the transferee to run the business unhampered by the load of debts or for any other appropriate collateral purpose cannot detract from the totality of succession". It would thus appear that whether there is whole or part transfer of business and succession thereto what has to be .....

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In Industrial Development & Investments Co. Ltd. v. Commissioner of Excess Profits Tax (1957) 31 ITR 688(Bom)), this Court was considering as to what would constitute a succession to a business. The Court speaking through Chagla, C.J. observed that whether there is a succession to a business, two factors have got to be considered. One obviously is the identity of the two businesses. If the two businesses are not identical, no question of succession can arise and even if the two businesses ar .....

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e the business to which it has succeeded. The Gujarat High Court in Kalaria Oil Mills v. The State of Gujarat and others(1968 Sales Tax Cases 477) was again considering as to what is required to constitute succession in business under Section 19(4) of the Bombay Sales Tax Act, 1959. The Court noted that the goodwill of the business, the other assets and liabilities of the business and the tenancy rights of the premises where the Company was conducting its business were not transferred to the Pet .....

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ying on the business and its place has been taken by an entirely new entity to run in continuity and as a going concern of the same business. Substantial identity and continuity of the business must be preserved. 16. Succession therefore has a recognized connotation. The tests of change of ownership, integrity, identity and continuity of a business have to be satisfied before it can be said that a person succeeded to the business. The business carried on by the transferee must be the same busine .....

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ation of Delhi v. Gurnam Kaur (1989) 1 SCC 101) as to what can be said to be a binding precedent. The Court noted that Quotability as to law applies to the case, its ratio the only thing binding on an authority is the principle upon which the case was decided. Statements which are not part of the ratio decidendi are distinguished as obiter dicta and are not authoritative. The Court also quoted with approval, P. J. Fitzgerald, 12th edition as to the concept of sub silentio which reads thus:- &quo .....

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not argued or considered by the court. In such circumstances, although point B was logically involved in the facts and although the case had a specific outcome, the decision is not an authority on point B. Point B is said to pass sub silentio." From the above discussions, we are of the opinion that though assets were sold, sale of assets by itself would not be transfer of business in whole or in part. There must be material on record to show that the business has been transferred to the Pe .....

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were also advised to carry out repair to the building. Though respondents have filed a reply, nowhere is it alleged that the business has been sold in whole or part or that the Petitioner has succeeded in the business. Consequently, considering the proviso in the absence of the Petitioner succeeding in the business or part of the business, the issue of the Petitioner being liable for the arrears of Central Excise dues will not arise. The Respondent otherwise did not have a priority of claim over .....

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a Iron Stores. It has been held in the numerous judgment that if any property is sold under auction buyer cannot be held liable for payment of the arrears of the previous owner of the property. This issue has been dealt in various following judgments, wherein Hon'ble Courts have held as under: Rana Girders Ltd. Vs. Union of Inda [2013 (295) ELT 12 (S.C.)] 23. We may notice that in the first instance it was mentioned not only in the public notice but there is a specific clause inserted in the .....

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y liabilities would include excise dues. We find that the High Court has missed the true intent and purport of this clause. The expressions in the Sale Deed as well as in the Agreement for purchase of plant and machinery talks of statutory liabilities "arising out of the land" or statutory liabilities "arising out of the said properties" (i.e. the machinery). Thus, it is only that statutory liability which arises out of the land and building or out of plant and machinery whic .....

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lated to the said plant and machinery or the land and building and thus did not arise out of those properties. Dues of the Excise Department became payable on the manufacturing of excisable items by the erstwhile owner, therefore, these statutory dues are in respect of those items produced and not the plant and machinery which was used for the purposes of manufacture. This fine distinction is not taken note at all by the High Court. 24. We thus conclude that the judgment of the High Court is uns .....

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resaid judgment. The petitioner purchased land and building and not the business of the owner. The clause in the agreement requires the petitioner to discharge statutory liabilities arising out of land and building. The petitioner, therefore, cannot be called upon to discharge liability of the original owner under the Central Excises and Salt Act, 1944. An argument raised by counsel for the Revenue that in view of Rule 230(1) and (2) of the Central Excise Rules, liability to pay excise duty can .....

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the Appellate Authority has been authorized to condone delay of a limited period as prescribed, the same itself prescribes that he has no authority to condone delay beyond the limit so prescribed. However, the right exercised by a citizen under Article 226 of the Constitution of India is not a statutory right, but is a constitutional right. If the Constitution has limited that right, of course, then the right has to be exercised within that limit. The fact remains that the Constitution, while c .....

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ties. It permits recovery of such duties from the merchandise of the assessee in his control. It does not permit even recovery from those merchandise, which have gone to the buyers of the assessee. Upon failure to recover the same, the Act permits the dues to be recovered as land revenue. The word land revenue' connotes revenue, which is lawfully recoverable from the person, who is liable to pay the same for his properties. The fact remains that the property in question is not of the assesse .....

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of any kind payable to the Central Government under any of the provisions of the Act or the rules made thereunder, the Officer empowered by the Central Board of Excise and Customs to levy such duty or require the payment of such sums may : (i) deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due which may be in his hands or under his disposal or control; or (ii) may recover the amount by attachment and sale of excisable goods belonging to .....

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m whom the duty or any other sums of any kind as specified in the section is recoverable or due, transfers or otherwise disposes of his business or trade in whole or in part, or effects any change in the ownership thereof, in consequence of which he is succeeded in such business or trade by any other person, all excisable goods, materials, preparations, plants, machineries, vessels, utensils, implements and articles in the custody or possession of the person so succeeding may also be attached an .....

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had been sold to the petitioners under the provisions of the Securitisation Act, by the respondent Bank who is a secured creditor. Moreover, what has been sold to the petitioners is the immovable property of the defaulter company and not the business or trade, in whole or in part. The petitioner, therefore, has not succeeded the defaulter in the business or trade. In the circumstances, the proviso to Section 11 of the Act would not be attracted in the present case. Insofar as the first and seco .....

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s vs. Chief Commissioner of Central Excise [2014 (307) ELT 514 (Guj)]. 8. Under the circumstances, we have no hesitation in holding that the charge of the Central Excise Department cannot survive and must be ordered to be deleted. We may note that proviso to Section 11 permits the Department to recover its dues in a case where the person whose liability to pay the dues transfers or otherwise disposes of his business or trade in whole or any part or effects any change in the ownership thereof, an .....

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he charge of the Central Excise Department from the records in question. It is, however, clarified that nothing stated.in this order will prevent the Department from recovering its dues from the defaulter or from its other properties if so permitted in accordance with law. Rule is made absolute accordingly. T C Spinner Pvt. Ltd. vs Union of India [2009 (243) ELT 31 (P&H)] The matter is not res integra. More than a decade ago, the Hon'ble Supreme Court in M/s. Isha Marbles v Bihar State E .....

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pers Pvt. Ltd. & others reported as JT 2006 (1) SC 180, the Hon'ble Supreme Court stated the following questions :- "1.1 Firstly, whether the purchaser of assets of a concerns old by a State Financial Corporation, in exercise of its powers under Section 29 of the State Financial Corporations Act, 1951 (hereinafter "the SFC Act) would be liable under the Karnataka Sales Tax, 1957 (hereinafter "the KST Act"), for the arrears of sales tax of the concern whose assets have .....

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al Corporation, which is also embodied in the proviso to Section 100 of the TP Act. Thus, the property in the hands of the first respondent was free of the charge and it is not open to the appellants to enforce the liabilities of the defaulting company in this manner against the first respondent." 6. The third judgment on the point is the case of UTI Bank Ltd. v Deputy Commissioner of Central Excise reported as 2007 (208) E.L.T. 3 (Mad.) = AIR 2007 Madras 118 wherein the Full Bench of the M .....

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. National Iron and Steel Rolling Corporation (1995 (2) SCC 19; (1995 AIR SCW 214-Three Judge Bench), Madhya Pradesh General Sales Tax in State of M.P. v. State Bank of Indore (2002 (10) SCC 441 - Three Judge Bench) and Karnataka Sales Tax Act in Dena Bank v. Bhikhabhai Prabhudas Parekh & Co. (2000) 5 SCC 694; (2001 CLC 118). As explained in the case of Constitution bench Judgment in Builders Supply Corporation v. Union of India (AIR 1965 SC 1061), the arrears of tax due to the State can cla .....

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rally, the dues to Government i.e. tax, duties etc. (Crown's debts) get priority over ordinary debts. (ii) Only when there is a specific provision in the statute claiming "first charge" over the property, the Crown's debt is entitled to have priority over the claim of others. (iii) Since there is no specific provision claiming "first charge" in the Central Excise Department cannot have precedence over the claim of secured creditor viz., the petitioner Bank. (iv) In th .....

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n the present case also. Lastly, reference may be made to the decision of this Court in Union of India v Punjab Financial Corporation reported as 2007(1) ISJ (Banking) 258. In this case, the Court held as follows : "The result of the above discussion is that the plea raised by the petitioners in regard to its priority of recovering excise dues or the other such like dues under the Excise Act cannot be upheld either on the applicability of doctrine of priority of Crown debts or that any such .....

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he above judgments, it was consistently held that wherever the property was sold under auction by secured creditors such as banks, financial institution, recovery of government dues cannot be made from buyer of the property. In this settled legal position, Revenue was in error to confirm demand amount on the appellant. I have also gone through the sale certificate of the bank, assignment deed between bank and Zia Iron Stores and assignment deed between Zia Iron Stores and the present appellant. .....

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rons Stores, Prop. Hohd. Shafiquiddin is solely responsible for all future liabilities, acts, deeds etc. arising out of the premises of M/s. Sumit Re-Rolling Pvt. Ltd. (ii) Deed of assignment between Nagar Nagarik Sahakari Bank Ltd and Jiya Iron stores dated 17/2/2006 "The liabilities, if any and the liabilities which may arise in future in respect of the local authorities and dues of Revenue Authority, MIDC Authority and Sales Tax etc. and also for transfer of property in question, shall b .....

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