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Issues: Whether the authorities could attach the petitioner's property for recovery of sales tax dues of a private limited company merely because the petitioner was the wife of one of its directors.
Analysis: The attachment was founded on the alleged tax liability of the company and the respondent sought to justify recovery against property transferred to the petitioner. The Court held that the Gujarat Sales Tax Act, 1969 and the Gujarat Value Added Tax Act, 2003 did not contain any provision empowering the authorities to fasten the company's liability on its director, and if recovery could not be made even from the director, it could not be made from the property belonging to the director's wife. The impugned action was therefore not supported by any statutory authority and could not be sustained.
Conclusion: The attachment of the petitioner's property was illegal and liable to be quashed; the issue was decided in favour of the petitioner.
Final Conclusion: The writ petition succeeded and the impugned attachment notice and order were set aside.
Ratio Decidendi: Tax dues of a company cannot be recovered from the property of a director's wife in the absence of an express statutory provision authorising such recovery against the director himself or against third-party property.
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