2017 (7) TMI 927

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....ER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This petition is filed challenging the action of the State authorities in attaching the petitioner's residential-cum-office premises and also collecting post dated cheques from the petitioner for alleged tax arrears. 2. Brief facts are as under: 2.1 The petitioner is a proprietory concern and is dealing in chemicals for which purpose the....

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....s Co.Op. Bank Ltd. 30/06/17 6,01,119/- 2.2 On 03.05.2017, the Commercial Tax Officer attached the petitioner's house where his office is also situated for unpaid tax arrears in exercise of powers under Section 45 of the Value Added Tax Act. Under the said circumstances, the petitioner has challenged the action of the authorities in attaching the property as also forcibly obtaining post da....

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....We may record that sub-section (6) of Section 16 authorizes the Commissioner to delegate his powers under the Act into the Deputy Commissioner, Assistant Commissioner, Commercial Tax Officer or other officer within his jurisdiction. The first challenge of the petitioner to the attachment of the immovable property, therefore, cannot be accepted. 4. With respect to the second grievance, counsel f....

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....ing Company vs. State of Gujarat reported in LAWS(GJH) 2014 6 117. 6. The admitted position is that no assessment, final or provisional, has been made containing such demand for the period during which the respondent authorities are assessing the petitioner's liability of tax and interest. It is, therefore, difficult to appreciate that the petitioner would have voluntarily agreed to pay such su....