TMI Blog2019 (3) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... nue Code as envisaged under section 46 of the GVAT Act. In fact, the impugned communication is totally silent as regards the source of power under which the same has been issued. It appears that merely by dint of the fact that the officer concerned is the Commercial Tax Officer, he seems to have addressed the impugned communication to the Kandla SEZ Authority, not to allow movement or transfer of machinery or fixed assets of the respondent No.4 herein. The impugned communication dated 2.6.2015 which lacks any authority of law and has no legal force is, therefore, non-est and is required to be ignored - the third respondent, Joint Development Commissioner, Kandla Special Economic Zone, Gandhidham Kutchh, is directed to not to act upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 12,98,85,240/- that has arisen after assessment of 2010-11. 3. The facts stated briefly are that the petitioner is a bank constituted under the Banking Companies (Acquisitions Transfer of Undertakings) Act, 1970. The petitioner bank in consortium with Vijaya Bank and State Bank of India, had advanced huge credit facility to Shrichakra Udyog Pvt. Ltd., respondent No.4 herein, who had consistently defaulted in making payment of the loan/credit facility extended to it by the petitioner and other banks. The petitioner, therefore, initiated proceedings under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (hereinafter referred to as the Securitisation Act ), and took over the physi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply, there is not even a whisper as regards the impugned communication. 5. The second respondent - Assistant Commissioner of Commercial Tax, Gandhidham, Kutch has filed an affidavit-inreply stating that an assessment order came to be passed against the assessee and consequent upon such assessment order, for safety of the Government revenue, the authorities requested the Secretary, Kandla SEZ not to allow movement or transfer of machinery or fixed assets of the concerned dealer in view of the pending tax dues; however, the affidavit is silent as regards the source of power for issuing the impugned communication. Another affidavit-in-reply has been filed on behalf of the second respondent by the Joint Commissioner of Commercial Tax (Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Kandla SEZ area and, therefore, the Commercial Tax Officer has issued such communication to the Kandla SEZ Authority, which is just, legal and proper, and does not warrant interference by this court. 8. Mr. Nikunt Raval, learned Central Government Standing Counsel for the third respondent, submitted that pursuant to the impugned communication, no action has been taken by the third respondent. 9. The subject matter of challenge in this petition is the communication dated 2.6.2015 issued by the Commercial Tax Officer (2), Gandhidham (Kutch), which reads as under: To, Secretary Kandla SEZ Authority Gandhidham Sub:Transfer of property of Chakra Udyog Pvt. Ltd. for the year 2010-11 Hon ble Sir, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision for Special powers of tax authorities for recovery of tax as arrears of land revenue and reads thus: 46. Special Powers of tax authorities for recovery of tax as arrears of land revenue . ( 1) For the purposes of effecting recovery of the amount of tax, penalty or interest due from any dealer or other person by or under the provisions of this Act or under any earlier law, as arrears of land revenue. - ( i) the Commissioner, the Special Commissioner, Additional Commissioner and the Joint Commissioners shall have and exercise all the powers and perform all the duties of the Collector under the Bombay Land Revenue Code, 1879. ( ii) the Deputy Commissioners and Assistant Commissioner shall have and exerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of this court, the impugned communication dated 2.6.2015, not being relatable to any provisions of the Gujarat Value Added Tax Act under which the second respondent exercises powers, is merely in the nature of a letter addressed by the Commercial Tax Officer to the Kandla SEZ Authority, and nothing more and is not backed by any authority of law and as such has no force. The said communication does not create any obligation on the part of the Kandla SEZ Authority to act upon the same as the same has not been issued in exercise of any statutory powers vested in the Commercial Tax Officer. Under the circumstances, the impugned communication dated 2.6.2015 which lacks any authority of law and has no legal force is, therefore, non-est and i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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