2015 (12) TMI 1137

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....the Respondent : Mr Vandan Baxi, AGP & Mr Nirmal R Mehta, Adv ORDER ( Per : Honourable Mr. Justice Akil Kureshi ) 1. The petitioner has challenged the action of the Sales Tax Department of the State Government in attaching her private property being a leasehold rights on plot No.346, Block-A, NU-3, Apana Nagar, Gandhidham with a superstructure thereon. 2. Brief facts are as under:- ....

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....s tax, State as well as Central dues of the husband of the petitioner, the Department attached the property of the petitioner. No formal order was served to the petitioner. However, the petitioner came to know about the same when the petitioner tried to sale the property and the transfer was prevented by Kandla Port Trust on account of such attachment. The petitioner has thereupon filed this petit....

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....een brought on record to suggest that the property in question was purchased from the sources other than that of the petitioner herself. It is not the case of the Department that the sale transaction of 31.12.1994 was 'benami' transaction and that the husband of the petitioner had funded for purchase of the property. In any case, as noted, the sale took place on 31.12.1994 and the husband ....