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2016 (7) TMI 625 - ANDHRA PRADESH HIGH COURT

2016 (7) TMI 625 - ANDHRA PRADESH HIGH COURT - TMI - Challenge to the Auction process of the attached property - recovery of arrears under the A.P.General Sales Tax Act, 1957 (APGST) of a partnership firm in which her husband was a partner - Held that:- As it is not in dispute that the two firms, in which the petitionerís husband was a partner, had defaulted in payment of tax arrears and the subject property, which was sought to be put to auction, belonged to the deceased, we see no reason to di .....

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sh to put the subject property to sale by way of auction in accordance with the procedure prescribed under the Act. - Decided partly in favor of petitioner / owener. - M/s. Jain Irrigation System Pvt. Ltd. (the petitioner in W.P.No.42433 of 2015) deposited the sale consideration pursuant to the auction conducted by the respondents earlier. The amount, so deposited, shall be refunded to them forthwith. It is open to M/s. Jain Irrigation System Pvt. Ltd. (the petitioner in W.P.No.42433 of 201 .....

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d by the owner of the subject property questioning the action of the respondents in putting the said property to sale for recovery of the sales tax arrears of a partnership firm in which her husband was a partner. W.P.No.42433 of 2015 is filed by the auction purchaser to declare the action of respondents 1 and 2 in not causing registration of the property auctioned as per attachment notice in Form No.5 dated 30.05.2006 published in Chittoor District Gazette on 17.07.2006 for a sale price of S .....

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relevant, are that the husband of Smt. M.Sarala (the petitioner in W.P.No.17118 of 2006) i.e Sri M.Prabhakar Naidu was a partner in two firms viz., M/s. Narasimhulu Naidu & Co. and M/s.Suresh Traders, both of which fell in arrears of sales tax, for the period 1986-87 to 1994-95, for a sum of ₹ 9,56,000/-. On the ground that the petitioner s husband had failed to pay sales tax arrears, and his liability as a partner of the firm was joint and several, proceedings were initiated under th .....

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uired the highest bidder to pay entire bid amount within four weeks. On Smt. M.Sarala (the petitioner in W.P.No.17118 of 2006) invoking the jurisdiction of this Court, interim stay of confirmation of sale was granted by order in W.P.M.P.No.21462 of 2006 dated 18.08.2006 on condition that the petitioner deposited the principal amount of ₹ 9,60,000/- within a period of six weeks. On the ground that Smt. M.Sarala failed to deposit the amount, within the time stipulated by this Court, M/s. Jai .....

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the order of attachment, the petitioner filed W.P.M.P.No.32425 of 2006 seeking amendment of the prayer to include a challenge to the attachment notice in Form No.5 dated 30.05.2006, Form No.5 notice published in the Gazette on 17.07.2006, the auction notices dated 30.05.2006 in Form Nos.7&7A and its notification published in the Chittoor Gazette dated 17.07.2006. They sought a declaration that the auction conducted on 19.08.2006 was illegal and unconstitutional. The notices, issued in Form .....

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us part of his last know residence, or on some conspicuous part of the land about to be attached. It is evident from the counter affidavit filed on behalf of the respondents that, in the present case, the notice was neither delivered to the petitioner (the widow of a partner of the defaulter), nor to any male member of her family at her usual place of abode or even to her authorised agent. While the counter affidavit refers to service of notice by affixture, the record placed before this Court d .....

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d was a partner, had defaulted in payment of tax arrears and the subject property, which was sought to be put to auction, belonged to the deceased, we see no reason to direct the attachment order to be lifted notwithstanding failure to issue a notice prior thereto. It would suffice if the notice in Form Nos.7 and 7A, and its publication in the Gazette, are alone set aside. The order of attachment shall continue to remain in force and shall be lifted in case the petitioner in W.P.No.17118 of 2006 .....

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