9911796707
TMI Blog2019 (10) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... Barthwal, learned counsel for the 4th respondent-Bank. 2. The appellant herein filed Writ Petition (M/S) No. 2982 of 2019 seeking a writ of certiorari to quash the ex parte assessment order dated 31.08.2018, for the Assessment Year 2014-15, passed by the 5th respondent; to quash the citation of recovery issued and the notice dated 06.08.2019 issued by the Tehsildar, Haridwar; a writ of mandamus directing the State Bank of India, Stressed Assets Management Branch, New Delhi to provide the books of accounts, records, invoices, documents, declaration forms, monthly returns etc. lying inside the closed factory premises; to direct the Deputy Commissioner (Assessment) to re-open the ex-parte assessment for the Assessment Year 2014-15, under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... citation, the appellant-writ petitioner invoked the jurisdiction of this Court contending that, since the books of accounts and all other forms were lying in the factory, which was sealed on possession being taken of the factory by the 4th respondent-Bank under Section 13(4) of the SARFAESI Act, they are not in a position to challenge the assessment order; the 4th respondent be directed to hand-over the books of accounts to the appellant-writ petitioner to enable them to prefer an appeal to the appellate authority under Section 31 of the Uttarakhand VAT Act, to set aside the ex parte assessment order passed by the Commercial Tax Officer, Haridwar on 31.08.2018, and for the matter to be re-opened and re-heard on merits by the assessing auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he books of accounts and other documents, which the appellant-writ petitioner seeks release of, are still lying within the factory premises which has been sealed by the 4th respondent-Bank, such a request can, undoubtedly, be made to the Debts Recovery Tribunal under Section 17 of the SARFAESI Act, since possession being taken by the fourth respondent of the factory premises, under Section 13(4) of the SARFAESI Act, would include all movables and immoveable lying within the factory premises, including the books of accounts. There is no bar, therefore, for the appellant-writ petitioner to file an IA in the pending proceedings, under Section 17 of the SARFAESI Act, before the Debts Recovery Tribunal seeking release of the books of accounts, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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