TMI Blog2017 (2) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... ile proprietorship concern - Held that: - the respondents could not have, willy-nilly, passed the garnishee orders without first passing an assessment order - garnishee order set aside - petition allowed - decided in favor of petitoner. - W. P. Nos. 1468 and 1469 of 2017 and WMP No.1380 of 2017 in W.P.No.1468 of 2017 - - - Dated:- 31-1-2017 - Rajiv Shakdher, J. For the Petitioner : Mr. V.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents is that of a proprietorship concern which was owned by the deceased father of the Managing Director of the petitioner Company. 3. To be noted, the proprietorship concern goes by the name 'Service Care'. The petitioner Company, as is evident from the cause title bears the name: 'Service Care Private Limited'. 4. It is the case of the learned counsel for the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p concern are now being serviced by the petitioner Company. It is, however, the case of the petitioner Company that service is being rendered under separate and fresh agreements with the clients of the erstwhile proprietorship concern. 8. In these circumstances, what is required to be enquired is, as to whether, firstly, any assessment order has been passed with respect to the erstwhile prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s submitted that since, the proprietor has died leaving behind no estate, no recovery could be made from the petitioner, only because L T Valves Limited and M.N.Dastur and Company (P) Ltd., were earlier customers of the proprietorship concern. 5. Having perused the record and heard the counsel for the parties, according to me, the respondents could not have, willy-nilly, passed the garnishee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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