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TMI Blog2018 (10) TMI 1457X X X X Extracts X X X X X X X X Extracts X X X X ..... ERVED (4) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner is a public limited company. The petitioner has prayed for direction to the respondent authorities to withdraw the charge entered on an immovable property in the nature of land with plant and machinery situated at Survey No. 64/1, village Chubdak, AnjarBhuj highway, District Bhug for the possible dues of the ers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 30.11.2017. The petitioner was the successful bidder and had offered the price of Rs. 8.15 crores for such property. The petitioner deposited the entire amount with the bank on 14.12.2017. 3. At the time of auction proceedings, VAT department had entered its charge in the revenue records of the property to the tune of Rs. 75,97,871/. However, it appears that M/s. Eco Green Paper Product Pvt. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Having heard learned counsel for the parties and having perused the documents on record what emerges is that on the date of publication of the notice for auction, when the auction actually took place and when the sale was affected by the bank in favour of the petitioner, all that remained out of the department's dues from M/s. Eco Green Paper Product Pvt. Ltd. was Rs. 18,913/, which also th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y other sum payable by the dealer. 6. For multiple reasons, the authority could not have acted under section 47 of the VAT Act. This is not a case where property is transferred after any tax has become due from the dealer. In facts of the case, we are doubtful whether department can also sustain the allegation of such property having been transferred with an intention of defrauding the Government ..... X X X X Extracts X X X X X X X X Extracts X X X X
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