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2015 (9) TMI 1218 - BOMBAY HIGH COURT

2015 (9) TMI 1218 - BOMBAY HIGH COURT - 2015 (40) S.T.R. 5 (Bom.) - Recovery of service tax dues - Sale and disposal of detained aircraft - Detention of Aircrafts and Helicopters belonging to M/s. Kingfisher Airlines to recover Service Tax amount due to the Government - difficulties and availability of records and documents - aircrafts / helicopters are in the custody of Mumbai International Airport Private - third Respondent/owner has no objection to the aircraft being sold and disposed of by t .....

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ts being handed over to the Commissioner which would assist him to determine the upset price.

Sale proceeds from the sale of aircraft shall not be disbursed and released but should be brought in this Court.

We grant leave to the third Respondent and the learned Counsel appearing for the same to raise this issue once we have the affidavit of the airlines before us. - WRIT PETITION NO. 3013 OF 2014, WITH WRIT PETITION NO. 1673 OF 2015 - Dated:- 14-8-2015 - S. C. DHARMADHIK .....

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ad detained the following Aircrafts and Helicopters belonging to M/s. Kingfisher Airlines to recover Service Tax amount due to the Government. Sr. No. Aircraft type VT Reg. And MSN No. Ownership status 1 ATR 72 VT-KAE/MSN 737 Financial Lease 2 ATR 72 VT-KAF/MSN 738 Financial Lease 3 Airbus 319 VT-VJM/MSN 2650 Financial Lease 4 ATR 72 VT-DKH/MSN 739 Owned 5 ATR-42 VT-ADK/MSN 613 Owned 6 ATR-42 VT-ADJ/MSN 612 Owned 7 Helicopter VT-SVM/MSN 6761 Owned 8 Helicopter VT-LVM/MSN 6777 Owned 3) The subjec .....

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also claimed first charge by way of mortgage/charge on all assets of M/s. Kingfisher Airlines Ltd. excluding aircrafts and other assets which have been taken by Kingfisher Airlines Ltd. on financial/hire purchase basis. After referring to the proceedings before the DRT at Bangalore, what has been urged is that neither any order passed by this Court nor in Writ Petition NO. 19727 of 2014 by the High Court of Karnataka would pose any difficulty for this Commissioner to sale and dispose of this de .....

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is affidavit read as under: 20. I say that the Service Tax Department is in the process of appointing a governmentapproved auctioneer capable of conducting a global auction for the aircraft VTVJM (MSN 2650). I further say that in order to dispose off the aircraft VTVJM (MSN 2650), a period of at least two months time would be required subject to the maintenance records/statutory audit records of the aircraft and its engines be submitted by M/s Kingfisher Airlines Ltd. to the Service Tax Departme .....

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mplete the process of auction/sale of the aircraft VTVJM (MSN 2650) and thus the Hon ble Court may be pleased to pass such orders to enable the Service Tax Department to complete the steps as stated above. 5) Prior thereto, in para 19, though the Service Tax Department has indicated that it is initiating active steps for the sale of detained aircrafts/helicopters belonging to M/s. Kingfisher Airlines Ltd. in conjunction with the State Bank of India led consortium of banks or independently, that .....

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is Court, it would be necessary to take custody and charge of all the documents and records relating to the subject aircraft. Our attention has been invited by Mr. Jetly to the correspondence carried out in this regard and the letters which have been addressed to M/s. Kingfisher Airlines Ltd., copies of which are annexed to this Writ Petition. 8) As far as a letter at page 455 of the paper book Annexure H , which is dated 12th August, 2015 is concerned, it is a letter addressed two days prior to .....

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wo occasions. On the first occasion, we inquired from counsel appearing for the airlines as to whether these records and documents and which are sought for by the Service Tax Department are available and in whose custody they have been kept till date. To enable the Counsel to take complete instructions, we granted half an hour time and took the matter again. On resumption of the hearing, Mr. Sathelearned Senior Counsel informs the Court that the records and documents pertaining to this aircraft .....

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any Court, Tribunal or the High Court of Karnataka, restraining the Kingfisher Airlines Ltd. or their staff to have access and enter these godowns and take into possession and custody the relevant papers, documents and records. However, Mr. Sathe states on further instructions that the competent officers duly authorized by the airlines and in service will file a comprehensive affidavit in this Court clarifying the position within two weeks from today. 10) Presently this Court will proceed on th .....

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reciate if the competent official informs the Court on affidavit that the said airlines will extend all cooperation to the Department and allow it to appoint a valuer to have the valuation of the aircraft after all documents/papers are handed over. The further stand of the company should also be made clear and that is whether the company is agreeable to the aircraft being disposed of and in the manner thought fit and appropriate by the Service Tax Commissioner and in accordance with law. 11) We .....

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