TMI Blog2021 (6) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... the mutation of the charge over the property bearing No.21919 be cancelled - if the Department wants to recover the dues of the deceased dealer, then the same cannot be recovered from the immovable property in question as the said property is not the estate of the deceased. Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 22651 of 2019 - - - Dated:- 15-3-2021 - HONOURABLE MR. JUSTICE J.B. PARDIWALA AND HONOURABLE MR. JUSTICE ILESH J. VORA Appearance: Hiren J Trivedi(8808) for the Petitioner(s) No. 1 Government Pleader(1) for the Respondent(s) No. 1,2 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the deceased dealer and it is not the estate of the deceased. 3. The second argument of Mr. Trivedi is that, even for the purpose of invoking Section 57 of the GVAT Act, 2003, the condition precedent is a notice under Section 42 of the GVAT Act in accordance with the Rule 61 of the Rules. In the absence of any notice of demand under Section 42 of the GVAT Act, 2003 read with Rule 61 of the Rules, no notice for auction of the property in question under Section 152 of the Gujarat Land Revenue Code could have been issued. 4. Prima facie, it appears that, there is nothing to indicate that the immovable property in question is the estate of the deceased. There is nothing to even indicate that the deceased dealer was the joint owner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r right, title or interest in the property in question. 4. In the aforesaid context, we take notice of one communication dated 22nd December, 2014 addressed by the VAT Department to the Mamlatdar, Ahmedabad City (West), Ahmedabad. This communication is in context with the cancellation of the mortgage entry as regard the property in question. The communication reads thus; Commercial Tax Officer (4) Office of the Assistant Commercial Tax Officer, Unit-14, 5th Floor, Shikol Building, Khanpur, Ahmedabad. Date: 22-12-2014. To, The Malatdar, Ahmedabad City (west), Ahmedabad. Subject: To cancel encumbrance Entry No.:21919. Respected sir, With reference to the subject noted above, it is to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment proceedings is required to be initiated against the said property. Therefore, it is ordered that the mutation of Encumbrance Entry No.21919 in the record of the said property is hereby cancelled and the property stands discharged from free of all encumbrances. Ahmedabad Date: 22/12/2014 Sd/- Commercial Tax Officer (4) Unit-14, Ahmedabad Encl : 1) Death Certificate of Kamlesh Manilal Thakkar 2) Share Certificate of Mrs. Nirupa Manilal Thakkar of the society. 3) Copy of Entry No.21919. 5. The aforesaid makes the picture abundantly clear that late Kamlesh Manilal Thakkar was the proprietor of the proprietary concern, namely, M/s. Thakkar Manilal Devchand and he passed away on 31st Decemb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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