GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (10) TMI 451 - DELHI HIGH COURT

2015 (10) TMI 451 - DELHI HIGH COURT - [2016] 87 VST 53 (Del) - Attachment of account of the petitioner to recovery the dues of the third party - Territorial jurisdiction of high court - Held that:- Even if this Court were to have territorial jurisdiction, and qua which I entertain serious doubts, the appropriate High Court to entertain the challenge if at all maintainable, by the petitioner Company is the High Court of Madras within whose territorial jurisdiction the respondent no.1 with whose .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s emphasised on M/s Maharaja Appliances Limited whose dues are sought to be recovered from the petitioner Company being an entirely different legal entity. However the petitioner in the petition, in Ground (xii) has given an inkling of the relationship by pleading that at the time when the French Company took over the shareholding of M/s Maharaja Whiteline Industries Private Limited, it had obtained an undertaking dated 15th November, 2011 from M/s Maharaja Appliances Limited that M/s Maharaja W .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l, Adv For the Respondents : None ORDER Rajiv Sahai Endlaw, J CM No.20523/2015 (for exemption) 1. Allowed, subject to just exceptions. 2. The application is disposed of. W.P.(C) No. 9068/2015 & CM No.20522/2015 (for stay) 3. The petition inter alia challenges the attachment effected by the respondent no.1 Commercial Taxes Department, Chennai, Tamil Nadu of a sum of ₹ 24,39,330/- in the account of the petitioner Company with the respondent no.2 ING Vysya Bank Limited towards the arrears .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the petitioner Company. 5. The grievance of the petitioner Company being against the action of the respondent no.1, it has straightway been enquired from the counsel for the petitioner Company as to how the territorial jurisdiction of this High Court has been invoked. 6. The counsel for the petitioner Company has sought to justify the territorial jurisdiction of this Court by contending that the account of the petitioner Company with the respondent no.2 Bank is at Delhi and thus this Court woul .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Company is the High Court of Madras within whose territorial jurisdiction the respondent no.1 with whose action the petitioner Company is aggrieved, is situated. 9. I may in this regard notice that the attachment appears to have been effected as far back as prior to 26th July, 2013. It appears that the respondent no.2 Bank, perhaps at the behest of the petitioner Company, had sought certain clarifications from the respondent no.1 and which were rendered by the respondent no.1 vide letter dated .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

aid communication has rejected the representation of the petitioner Company, holding, that two of the Directors of the petitioner Company and M/s Maharaja Appliances Limited owing the taxes were common and that the petitioner Company as per Section 46 of the Tamil Nadu Value Added Tax Act, 2006 is liable to pay the sales tax arrears of M/s Maharaja Appliances Limited. 11. It is thus evident, (i) that the petitioner Company has an office at Chennai; and, (ii) that the petitioner Company prior to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d appreciation of the local law of Chennai and with which also the High Court of Madras must be dealing on a daily basis. The matter thus, definitely has a local flavour. 12. Moreover it is not as if the petitioner Company has filed this petition immediately on attachment having been effected. The petitioner Company prior to filing this petition has pursued its remedies departmentally with the respondent no.1 at Chennai and cannot now chose to, against the decision thereon, invoke the territoria .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

has given an inkling of the relationship by pleading that at the time when the French Company took over the shareholding of M/s Maharaja Whiteline Industries Private Limited, it had obtained an undertaking dated 15th November, 2011 from M/s Maharaja Appliances Limited that M/s Maharaja Whiteline Industries Private Limited will not be liable for any dues of M/s Maharaja Appliances Limited. In my view, the occasion for the petitioner Company taking such undertaking would have arisen, only on acco .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version