Provisional attachment cannot reach a non-dealer's self-acquired property for recovery of the dealer's tax dues.

Provisional attachment under the Gujarat Value Added Tax Act, 2003 extends only to property belonging to the dealer during assessment or reassessment proceedings, and recovery as arrears of land revenue cannot be used to reach a third party's self-acquired property merely because of a relationship with the dealer. The Court held that a person who was neither the dealer nor an agent had no statutory liability for the dealer's dues, and Section 46 had to be read consistently with Section 44, which concerns persons holding money for the dealer. The impugned attachment of the writ applicant's property and the consequential revenue entry were set aside, while recovery against the dealer remained open.

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Issues: Whether the self-acquired property of a person who is neither a dealer nor an agent could be provisionally attached and subjected to revenue recovery for dues payable by the dealer under the Gujarat Value Added Tax Act, 2003.

Analysis: The statutory scheme distinguishes between the dealer and other persons. Section 45 authorises provisional attachment only of property belonging to the dealer during pendency of assessment or reassessment proceedings. Section 46 deals with recovery of tax as arrears of land revenue after liability is determined, and its reference to "other person" must be read in the context of Section 44, which concerns persons from whom money is due to, or held for, the dealer. The attached property in question was the self-acquired property of the writ applicant, who was neither the dealer nor an agent and had no statutory liability for the dealer's dues. The provisions do not permit attachment of a third party's property merely because of relationship with the dealer.

Conclusion: The attachment of the writ applicant's property was unlawful and could not be sustained.

Final Conclusion: The impugned attachment and consequential revenue entry were set aside, and the authority was left free to proceed against the dealer for recovery of the tax dues.

Ratio Decidendi: Provisional attachment under the Gujarat Value Added Tax Act, 2003 can be made only against property belonging to the dealer, and the self-acquired property of a non-dealer cannot be attached for recovery of the dealer's tax liabilities.

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