2018 (9) TMI 1432

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.... Mr PY DIVYESHVAR, Advocate ORAL ORDER (PER : HONOURABLE Mr. JUSTICE AKIL KURESHI) Petitioner's main prayer is for declaration that there is no charge of the Central tax authorities on the petitioner's immovable property in the nature of a Flat No. 6/A, situated on 6th Floor, Usha Kiran Flats, Khanpur, Ahmedabad. The peculiar facts in which the petitioner has approached this Court are ....

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....epartment cannot utilize such property for the dues of the father; even if there are any outstanding. The petitioner's problem revolves around a communication dated 10th June 1996 issued by the Superintendent of Central Excise, Division VI, Ahmedabad addressed to the Chairman/Secretary of Kanchan Janga Coop Housing Society Limited, which is a society of members of Usha Kiran Building. In such c....

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....dues of the father of the petitioner or seeking recovery thereof. We, of course, also noticed a letter dated 26th September 2013 written by the Superintendent of the Central Excise to the mother of the petitioner conveying the following : "The records of this office show arrears of Central Excise against the captioned firm. You are requested to let this office know what is your relationsh....

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....sting outstanding dues of the father of the petitioner. He also could not produce any order giving rise to such liabilities. For various reasons, the petitioner's property must be cleared of the Department's clutches. Firstly, as of now, there is no material suggesting any outstanding dues of the father of the petitioner. No order of assessment giving rise to any such liability is available. Secon....