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Mosaic India Pvt. Ltd. Versus State of Gujarat

Provisional attachment of bank account - section 45(1) of the GVAT Act, 2005 - entry tax - whether the Entry Tax Act, 2004 vest power of provisional attachment on the respondents? - Held that: - The Entry Tax Act does not contain any provision for provisional attachment. Section 45(1) of the VAT Act, of course, authorizes the competent authority to exercise the power of provisional attachment pending the proceedings for assessment or reassessment of turnover escaping assessment to protect the in .....

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f 2016 - Dated:- 10-10-2016 - Akil Kureshi And A. J. Shastri, JJ. Uchit N Sheth, Advocate for the Petitioner Advance Copy Served To GP/PP for the Respondent ORDER ( Per : Honourable Mr. Justice Akil Kureshi ) 1. The petitioner has challenged an order dated 05.08.2016 passed by the Assistant Commissioner of Commercial Tax, Jamkhambhaliya, by which, he placed the petitioner's bank account in the HDFC bank, Connaught Place, New Delhi, under provisional attachment in exercise of powers under sec .....

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ent on the respondents. The petitioner has already deposited a sum of ₹ 11 lakhs (rounded off) with the authorities under protest towards the possible basic duty liability. 3. In background of such facts, counsel for the petitioner submitted that the respondents have committed a serious error in placing the petitioner's bank account under provisional attachment since the Entry Tax Act does not invest the authority with any power of such nature. Even if as apprehended by the respondents .....

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