https://www.taxtmi.com/caselaws?id=377122 A communication restraining transfer or movement of machinery and fixed assets was unenforceable because it did not disclose any statutory source of power. Although Section 46 of the Gujarat Value Added Tax Act, 2003 permits recovery of tax dues as arrears of land revenue through the relevant revenue authorities under the Bombay Land Revenue Code, 1879, the impugned letter did not proceed under that mechanism. It was merely a request to the SEZ authority, unsupported by law, and therefore created no enforceable obligation. The petition was allowed, the SEZ authority was restrained from acting on the communication, and other contentions were left open. en-us Thu, 28 Feb 2019 00:00:00 +0530 Sat, 23 Mar 2019 10:32:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377122 A communication restraining transfer or movement of machinery and fixed assets was unenforceable because it did not disclose any statutory source of power. Although Section 46 of the Gujarat Value Added Tax Act, 2003 permits recovery of tax dues as arrears of land revenue through the relevant revenue authorities under the Bombay Land Revenue Code, 1879, the impugned letter did not proceed under that mechanism. It was merely a request to the SEZ authority, unsupported by law, and therefore created no enforceable obligation. The petition was allowed, the SEZ authority was restrained from acting on the communication, and other contentions were left open. Case-Laws VAT and Sales Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377122