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Geetaben J. Patel Versus The Assistant Sales Tax Commissioner And 1

2015 (12) TMI 1137 - GUJARAT HIGH COURT

Recovery from wife for husband's dues - Attachment of property - Held that:- We do not see any authority in law permitting respondent No.1 to attach the property of the petitioner for the dues of her husband. Nothing has been brought on record to suggest that the property in question was purchased from the sources other than that of the petitioner herself. It is not the case of the Department that the sale transaction of 31.12.1994 was 'benami' transaction and that the husband of the petitioner .....

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ther the case of the Department. This is in fact curious statement. It does not clarify whether the share referred to is that of the sales tax dues or of the interest in the property. If later is the case, there is nothing on the record to suggest that the husband had any right, title or interest in such property - Mere reference to the powers under Section 48A of the Gujarat Sales Tax Act would not save the situation for the Department. Such powers can be exercised only where the facts so permi .....

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Gandhidham with a superstructure thereon. 2. Brief facts are as under:- 2.1 The petitioner purchased the said property by way of leasehold rights granted by the Kandla Port Trust for a period of 99 years under registered deed dated 31.12.1994. The case of the petitioner is that the source of the funds for purchase of the property was through her own earnings as a Director of a private company and other 'stri dhan', with which her husband had no concern. In other words, the petitioner cla .....

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No formal order was served to the petitioner. However, the petitioner came to know about the same when the petitioner tried to sale the property and the transfer was prevented by Kandla Port Trust on account of such attachment. The petitioner has thereupon filed this petition with a prayer to quash the action of the Sales Tax Department in attaching her property for the dues of the husband. 3. Respondent No.1 has appeared and filed reply and contended that for the Assessment Year 1999-00, the hu .....

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