2014 (8) TMI 926

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....NDHI AGP JUDGEMENT Per: M R Shah: 1. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed to quash and set aside the Notification dated 2.2.2010 issued under section 165 of the Bombay Land Revenue Code, 1879, bywhich, the properties mentioned in the said notification are sought to be auctioned for the sales tax dues of one M/s. Patel Vipul kuma....

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....n behalf of the petitioner, the aforesaid properties which are sought to be auctioned under the provisions of the Bombay Land Revenue Code are in the name of the petitioner. It is also the case of the petitioner that the aforesaid properties, even as on today, stands in the name of the petitioner alone. It is, therefore, submitted that when the petitioner is the absolute owner of the properties wh....