TMI Blog2018 (9) TMI 1432X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner who acquired it way back in the year 1973. There is no material on record suggesting that the same was a benami purchase. Thirdly, the Department has not even prima facie established that for recovery of any dues of the father of the petitioner, such property can be utilized. The communication dated 10th June 1996 from the Superintendent of Central Excise to the Chairman/Secretary of the Society was also in the nature of general inquiries and cannot form shape of any prohibitory order. It is declared that there is no attachment of the respondents-tax authorities on the above mentioned immovable property of the petitioner and only on this ground, the Cooperative Society concerned shall not prevent its transfer, if the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, in any case, the Department cannot utilize such property for the dues of the father; even if there are any outstanding. The petitioner s problem revolves around a communication dated 10th June 1996 issued by the Superintendent of Central Excise, Division VI, Ahmedabad addressed to the Chairman/Secretary of Kanchan Janga Coop Housing Society Limited, which is a society of members of Usha Kiran Building. In such communication, he had stated as under:- Kindly refer to this office letter of even no. dated 15th February 1994 and your reply thereto vide letter dated 24th February 1994 and 12th July 1994. Inspite of repeated reminders by this office, you have not furnished the particulars of payment made by Smt. Dinooben K Pant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce issued, the respondents have appeared through learned advocate Mr. Diveshwar, however, despite sufficient time being granted, was unable to place any material suggesting outstanding dues of the father of the petitioner. He also could not produce any order giving rise to such liabilities. For various reasons, the petitioner s property must be cleared of the Department s clutches. Firstly, as of now, there is no material suggesting any outstanding dues of the father of the petitioner. No order of assessment giving rise to any such liability is available. Secondly, the origination of acquisition of the property in his hands is from mother of the petitioner who acquired it way back in the year 1973. There is no material on record suggesting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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