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TMI Blog2016 (11) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... N NAMBIAR, ADV. SRI.P.GOPINATH, ADV. SRI.P.BENNY THOMAS, ADV. SRI.K.JOHN MATHAI, ADV. SRI.M.S.UNNIKRISHNAN JUDGMENT The petitioner is the Deputy Commissioner of Commercial Taxes, Ernakulam, and the second respondent is a registered dealer as well as an assessee on the files of the Assistant Commissioner of Commercial Taxes (Assessment), Special Circle, Ernakulam. The first respondent is the decr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isdiction of this Court under Article 227 of the Constitution of India. 3. Heard the learned Government Pleader appearing for the petitioner and the learned counsel appearing for the respondents. 4. The sum and substance of the arguments advanced by the learned Government Pleader is that the impugned order is passed in violation of Order XXI Rule 46 of the Code of Civil Procedure and Sec.49A of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the Act and kept with him before it became due to Government. Sec.79A of the Kerala Value Added Tax Act, 2003 - Bar against attachment in certain cases - Notwithstanding anything contained in any other law in force or in any judgment, decree or order of any court, no court or any other authority shall pass any order attaching any amount from any person, out of the tax collected by such person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to alert the Civil Courts and Judicial Officers manning those Courts about Sec.49A of the Kerala General Sales Tax Act and Sec.79 A of the Kerala Value Added Tax Act. 8. In compliance with the said direction the Registry of this Court has issued an Official Memorandum dated 24.6.2014 making the said proposition as a binding instruction on all the Subordinate Courts. As per the said Official Memor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd unequivocally held that the amount collected as tax cannot be attached in execution of the decree or otherwise in view of the bar imposed under Sec.49A of the Kerala General Sales Tax Act and Sec.79A of the Kerala Value Added Tax Act. To sum up, the impugned order is passed in violation of Sec.49A of the Kerala General Sales Tax Act and Sec.79A of the Kerala Value Added Tax Act. In the above v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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