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    <title>2019 (5) TMI 571 - GUJARAT HIGH COURT</title>
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    <description>The court quashed an order attaching property under section 155 of the Bombay Land Revenue Code for recovery of sales tax dues from a private limited company&#039;s Director&#039;s wife. Relying on legal precedents, the court held that authorities cannot recover dues from a Director&#039;s family member. As there is no statutory provision allowing recovery from Directors under relevant tax acts, the attachment was deemed unjustified. The court allowed the petition, quashed the notice and order, and made the rule absolute with no costs.</description>
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    <pubDate>Wed, 10 Apr 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=379843</link>
      <description>The court quashed an order attaching property under section 155 of the Bombay Land Revenue Code for recovery of sales tax dues from a private limited company&#039;s Director&#039;s wife. Relying on legal precedents, the court held that authorities cannot recover dues from a Director&#039;s family member. As there is no statutory provision allowing recovery from Directors under relevant tax acts, the attachment was deemed unjustified. The court allowed the petition, quashed the notice and order, and made the rule absolute with no costs.</description>
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      <pubDate>Wed, 10 Apr 2019 00:00:00 +0530</pubDate>
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