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2016 (4) TMI 178

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..... nces, reference to Section 44 of the Gujarat Value Added Tax Act would be of no consequence. Further, it is not even the case of the Department that the properties of the petitioner under attachment and sale were acquired by her through any of the investments made by the company. Since the source of acquisition of property cannot be traced to the funds of the company and since the dues are of a Pr .....

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..... nd ordered to be sold through auction. 2. It appears undisputed that the petitioner is one of the Directors of the Private Limited company. Before the death of her husband, it was the husband who was the Director of the said company. The said company owes certain tax, interest and penalty dues to the Commercial Tax Department. Since despite best efforts of the Department, the company did not pa .....

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..... ents made by the company. Since the source of acquisition of property cannot be traced to the funds of the company and since the dues are of a Private Limited company, independent properties of the Director cannot be attached as held by this Court in case of C.V.Cherian, reported in (2012) 5) VST, 71 (Gujarat). 6. The impugned order dated 07.09.2015 is - - TaxTMI - TMITax - CST, VAT & Sale .....

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