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2018 (8) TMI 877

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..... by them and as the aforesaid properties are in fact under attachment for the dues of the VAT Department, the properties mentioned hereinbelow, except property No.3 – 3/2885/C, Bhanawala Apartment, Salabatpura, Surat (which is the subject matter of SCA No.11249 of 2018) should now to be sold and put to auction by the Department to realize the amount due and payable to the Department. Now the Department to dispose of the aforesaid properties under attachment of this Court pursuant to order passed by this Court dated 28.03.2017 in SCA No.2173 of 2017 by public auction and realize the amount and the amount of sale consideration shall be appropriated towards dues of M/s.Dhru Automobiles. Till then, the aforesaid properties, except property at Sr. No.3-3/2885/C, Bhanawala Appartment, Salabatpura, Surat shall be continued under attachment. The Department now through public auction to realize the amount towards its dues at the earliest, but not later than 4 months from today. Application disposed off. - MISC. CIVIL APPLICATION NO. 1 of 2018 In R/SPECIAL CIVIL APPLICATION NO. 2173 of 2017 - - - Dated:- 2-8-2018 - MR. M.R. SHAH AND MR. B.N. KARIA, JJ. For The PETITIONER : MR YN .....

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..... d petition in terms of the following:- ( a) that the petitioners /partners of the firm shall deposit ₹ 4.51 Crores within a period of one month from today and /or prior thereto by selling the agricultural land mentioned at Block No.76, Survey No.75, Kumbhariya, Taluka Choryasi, District Surat i.e. with the Treasury /Department straightaway on realizing the said amount from the purchaser. Till the amount of ₹ 4.51 Crores is deposited by the petitioners within a period of one month from today and /or prior thereto on selling the aforesaid property, attachment on the said agricultural land shall be continued. It is directed that on deposit of the said amount of ₹ 4.51 Crores with the Treasury /Department, respondents shall lift the attachment over the said agricultural land. ( b) that the petitioner shall pay the remaining outstanding dues under the Entry Tax / Value Added Tax Act alongwith statutory interest in six equal monthly installments commencing from April, 2017. Meaning thereby, the first installment shall commence from April, 2017. Till the outstanding dues under the Entry Tax /Value Added Tax alongwith the statutory interest in six equal month .....

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..... given to this Court. 4. It is the case on behalf of the applicants that one Bharat Gajera, who was to purchase the agricultural land being survey No.75, Block No.76, situated at Kumbhariya, Surat, had backed away and therefore, the applicants could not sale the said property and thereby could not deposit the amount of ₹ 4.51 crores with the Department. It appears that instead of filing the application in the present proceedings, the applicants hereby preferred one separate petition before this Court being SCA No.155 of 2018. However, Division Bench of this Court did not entertain the same, with a liberty in favour of the applicants to move appropriate application in main SCA No.2173 of 2017. Though the said order was passed in the month of January 2018, the applicants did not file any application at the relevant time. In the meantime, the original petitioners and others, who have given undertakings, have sold one commercial property situated at Bhanawala Apartment, Salabatpura Surat directly and in breach of undertaking. At that stage and thereafter, when the purchaser of the aforesaid commercial property at Bhanawala Apartment, Salabatpura, have initiated another proceed .....

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..... atvarlal Dhru 33.33% 1.50 Rajesh Natvarlal Dhru 33.33% Keyur Hemantbhai Dhru 16.67% Jignesh Hemantbhai Dhru -16.67% 6 Industrial 542/paiki 32, Plot No.4-B and 5-B, Moje Village Dhamdachi, Valsad 2874.96 sq mt. Natvarlal Dhirajlal Dhru 33.34% 1.50 Hemant Natvarlal Dhru 33.33% Rajesh Natvarlal Dhru 33.33% Total Total 5.10 6. It is required to be noted that in March 2017, this Court shown indulgence in favour of the applicants. However, the indulgence shown by this Court has been misused. A huge sum to the extent of approximately ₹ 16 crores is due and payable towards VAT, Entry Tax, interest, etc. 7. Be that as it, as it is now reported that even the proposed purchaser Kirit Bhimjibhai Patel is not ready and willing to purch .....

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..... 4 Residential Survey No.1266 to 1270, Hathiwala Jain Derasar Gali, Gopipura, Surat 146 sq. yard Hemant Natvarlal Dhru 50% 1.50 Rajesh Natvarlal Dhru 50% 5 Commercial Ward No.11, Nondh No.203- 204, Nr. Bank of Baroda, Bhagatalao Main Road, Surat 1055 sq. ft Hemant Natvarlal Dhru 33.33% 1.50 Rajesh Natvarlal Dhru 33.33% Keyur Hemantbhai Dhru 16.67% Jignesh Hemantbhai Dhru -16.67% 6 Industrial 542/paiki 32, Plot No.4-B and 5-B, Moje Village Dhamdachi, Valsad 2874.96 sq mt. Natvarlal Dhirajlal Dhru 33.34% 1.50 Hemant Natvarlal Dhru 33.33% .....

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