TMI Blog2016 (3) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... in force and, therefore, the concerned officer shall ensure that the attachment of the bank accounts of the petitioner shall be forthwith lifted. In the light of the statement made by the learned Assistant Government Pleader, the relief prayed for vide paragraph 15A would not survive. At the same time, as pointed out by the learned advocate for the petitioner, despite the pendency of the petitioner’s appeal and stay application, the second respondent has withdrawn an amount of ₹ 4,07,000/- from the bank account of the petitioner. - in the absence of any exceptional circumstances, there is no warrant for the respondent authority to proceed to initiate coercive recovery in exercise of powers under section 44 of the Act. The second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 2003 (hereinafter referred to as the GVAT Act ). 3. Briefly stated, the facts of the case are that M/s Viksun Steel Co., a proprietary concern of Mr. Vivek Kedia (hereinafter referred to as the petitioner ), was assessed for the period 2009-10 and 2010-11 and had paid the demand raised in terms of the assessment orders for the relevant assessment years. Subsequently, the petitioner was served with notices in Forms 302, 401 and 309 for the year 2009-10 as well as for 2010-11 on 1.9.2015 for reassessment in respect of the said years. During the pendency of the reassessment proceedings, the respondent vide impugned letters attached the bank accounts of the petitioner. It is the case of the petitioner that he was never informed about su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery. In support of his submission, the learned advocate placed reliance upon an unreported decision of this court in the case of Automark Industries (I) Limited v. State of Gujarat rendered on 17.10.2015 in Special Civil Application No.13641 of 2015, wherein the court had observed thus:- 13. While it is true that under rule 27 of the rules, the respondent is empowered to call upon the petitioner to pay the amount assessed within a period of thirty days from the date of service of such notice, however, when the petitioner has preferred an appeal together with the stay application within the prescribed period of limitation, the respondents are required to act in a reasonable manner in connection with the notice issued under section 27 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest of the revenue, it is necessary to do so. It was submitted that it was during the pendency of the reassessment proceedings that the bank accounts of the petitioner came to be attached which is in consonance with the provisions of section 45 of the GVAT Act. As regards, recovery of an amount of ₹ 4,07,000/- from the bank account of the petitioner, it was submitted that a demand notice had been issued to the petitioner pursuant to the reassessment order and it was only thereafter, that such amount came to be recovered from the bank account. The learned Assistant Government Pleader, under instructions, of Mr. N. M. Bhavsar, Commercial Tax Officer-IV, Unit-21 submitted that in the light of the fact that the reassessment order had bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition succeeds and is, accordingly, allowed to the following extent: (i) Having regard to the statement made by the learned Assistant Government Pleader upon instructions from Mr. N. M. Bhavsar, Commercial Tax Officer-IV, Unit-21 that the attachment on the bank accounts of the petitioner shall be forthwith withdrawn, no orders are required to be passed in respect of the relief prayed for vide paragraph 15A of the petition. (ii) The second respondent is hereby restrained from making any further coercive recovery from the petitioner till the stay application filed by the petitioner is heard and decided by the Deputy Commissioner of Commercial Tax, Appeals-2, Ahmedabad. Rule is made absolute accordingly to the aforesaid extent. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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