TaxTMI 
TaxTMI 
TaxTMI 
2018 (8) TMI 877
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....t authorities to lift the attachment/release the charge on the agricultural land bearing Survey No.75, Block No.76 situated at Mouje Khumbariya, Taluka Choryasi, District Surat to sell the said property in favour of Kirit Bhimjibhai Patel with an undertaking that the entire sale consideration shall be deposited with the Commercial Tax Department towards the outstanding amount, by modifying the order passed by this Hon'ble Court in SCA No.2173/2017 dated 28.03.2017 (Annexure- A)." 2. At the outset, it is required to be noted that there are total dues of Rs. 15,38,58,639/- as on in the year 2017 towards Value Added Tax, Entry Tax, interest, etc., due and payable to the VAT Department, due and payable by Dhru Automobiles-Dealer. Therefore, r....
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.....e. with the Treasury /Department straightaway on realizing the said amount from the purchaser. Till the amount of Rs. 4.51 Crores is deposited by the petitioners within a period of one month from today and /or prior thereto on selling the aforesaid property, attachment on the said agricultural land shall be continued. It is directed that on deposit of the said amount of Rs. 4.51 Crores with the Treasury /Department, respondents shall lift the attachment over the said agricultural land. (b) that the petitioner shall pay the remaining outstanding dues under the Entry Tax / Value Added Tax Act alongwith statutory interest in six equal monthly installments commencing from April, 2017. Meaning thereby, the first installment shall commence fr....
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....st is not paid by the petitioners /firm within a period of six months in six equal monthly installments commencing from April, 2017, registration certificate of the firm under the Value Added Tax Act shall stand automatically cancelled. (d) that the petitioners /partners of the firm /M/s Dhru Automobiles and the owners /coowners of the aforesaid properties shall abide by the respective affidavits /undertakings filed by them. In any case as agreed the respective petitioners /partners of the firm shall pay the entire amount due and payable by them i.e. Rs. 15,38,58,639/- within a period of six months from today, more particularly, as mentioned in the separate undertakings dated 25/03/2017, failing which the Department shall be free to sell....
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....nts have preferred the present application. 5. Today when the present application is taken up for hearing, Shri Ravani, learned Advocate appearing for the applicants has stated at the Bar that even the new proposed purchaser is not ready and willing to purchase the property-agricultural land bearing survey No.75, Block No.76 situated at mouje Kumbhariya, Tal. Choryasi, Dist. Surat. Therefore, now the property is already under attachment pursuant to the order passed by this Court in SCA No.2173 of 2017, description of which is as under and which is required to be sold by the Department to realize the amount due and payable by the Dealer and others:- Details of property on which attachment is made Sr. No. Land Details Address Area ....
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....16 crores is due and payable towards VAT, Entry Tax, interest, etc. 7. Be that as it, as it is now reported that even the proposed purchaser-Kirit Bhimjibhai Patel is not ready and willing to purchase the agricultural land in question, Shri Ravani, learned Advocate appearing on behalf of the applicants does not press the present application and seeks permission to withdraw the same. Under the circumstances, the present application stands dismissed as withdrawn, as it is reported and it is not in dispute and it is an admitted position that the applicants and others have not acted as per the order passed in SCA No.2173 of 2017 and they have even not acted as per the undertakings given by them and as the aforesaid properties are in fact under....