1999 (2) TMI 644

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....ibunal Act, 1987, the applicant, the proprietor of M/s. Kunjilal Hariram, has challenged the validity of the garnishee proceeding initiated under section 57 of the West Bengal Sales Tax Act, 1994. During the hearing of the application for the purpose of the admission of the same, Mr. M.L. Bhattacharyya, learned advocate for the applicant, has advanced two-fold reason. The first ground for challeng....

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....cond contention is that the garnishee proceeding having been initiated in the trade name of the proprietorship concern and not in the name of the proprietor who is the real assessee, the instant garnishee proceeding cannot stand. 3.. The applicant by the instant application has prayed for setting aside the attachment order and for restraining the respondent from proceeding any further with the ....

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....describing M/s. Kunjilal Hariram as the dealerassessee. He admits that this notice requires amendment. He however, adds that since the bank account is being maintained in the name of M/s. Kunjilal Hariram, the assessing officer has mentioned the said trade name for the dealer.   5. Having considered of these aspects we are of the opinion that the garnishee proceeding should not have been i....

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....affidavits. Accordingly, the impugned notice issued on the bank is hereby set aside and the attachment, if any, made shall not stand any further. It is further directed that the stay petition should be heard and disposed of by the appellate authority on the date as already been fixed. However, the appropriate authority will be competent to proceed according to law after the stay petition is dispos....