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PARULBEN MAHESHBHAI BORAD Versus DEPUTY COMMISSIONER OF COMMERCIAL TAXES (CIRCLE - 6) AND 3

2016 (1) TMI 953 - GUJARAT HIGH COURT

Recovery proceedings - purchasers of the property over which Sales Tax Department has created charge for unpaid tax dues of the seller - In the revenue records, attachment of the Sales Tax Department was duly records - petitioners would be willing to .....

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in question today, let there be stay against such auction on the condition that the petitioners deposit a sum of ₹ 55,00,000/- (Rupees fifty five lacs only) with this Court in three equal monthly installments starting from 01.02.2016. In case t .....

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MR. MOHINDER PAL, JJ. ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Separate petitions are filed by the purchasers of the property over which Sales Tax Department has created charge for unpaid tax dues of the seller. 2. Learned counsel for th .....

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the attachment of the Sales Tax Department was duly recorded. 3. However, the case of the petitioners is that the petitioners have already paid full sale consideration of ₹ 2,50,00,000/- for the property in question in combination of direct pa .....

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to ₹ 55,00,000/- (approximately) within reasonable time. As against this, learned Assistant Government Pleader, Ms.Vacha Desai pointed out that such liability of sales tax represents only principal tax unpaid by the seller as per his own self- .....

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