2016 (4) TMI 178

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.... SP MAJMUDAR, ADVOCATE FOR THE RESPONDENT : MS VACHA DESAI, AGP ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioner has challenged an order dated 07.09.2015 as at Annexure-G to the petition passed by the Commercial Tax Officer, Vadodara, under which, for the recovery of sum of Rs. 1,47,713/- towards tax and penalties, personal property of the petitioner is attached and ....

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....ort the recoveries. 5. There is nothing on record to suggest that the petitioners are debtor of the company in default. Under the circumstances, reference to Section 44 of the Gujarat Value Added Tax Act would be of no consequence. Further, it is not even the case of the Department that the properties of the petitioner under attachment and sale were acquired by her through any of the investment....