https://www.taxtmi.com/caselaws?id=405276 The note examines whether Section 57 of the Gujarat VAT Act, 2003 can be used to recover dues from immovable property alleged not to form part of a deceased dealer's estate, and whether a demand notice under Section 42 read with Rule 61 is required before auction under Section 152 of the Gujarat Land Revenue Code. It records a prima facie view that the material then on record did not show the property belonged to the deceased's estate or that the deceased was a joint owner or co-owner. The matter was kept open for final hearing, and status quo was ordered regarding the property's nature, character, and possession. en-us Thu, 04 Mar 2021 00:00:00 +0530 Tue, 16 Mar 2021 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405276 The note examines whether Section 57 of the Gujarat VAT Act, 2003 can be used to recover dues from immovable property alleged not to form part of a deceased dealer's estate, and whether a demand notice under Section 42 read with Rule 61 is required before auction under Section 152 of the Gujarat Land Revenue Code. It records a prima facie view that the material then on record did not show the property belonged to the deceased's estate or that the deceased was a joint owner or co-owner. The matter was kept open for final hearing, and status quo was ordered regarding the property's nature, character, and possession. Case-Laws VAT and Sales Tax Thu, 04 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405276