2021 (6) TMI 141

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....opriate writ, order or directions to the respondent authorities to delete the charge created under the Act on property located at 3A, Shree Lakshminagar Society, Naranpura, Ahmedabad. (B) During the pendency and final disposal of the present petition, Your Lordship may be pleased to direct the respondent authorities to restrain from taking any coercive steps pursuant to charge created under the Act on property located at 3A, Shree Lakshminagar Society, Naranpura, Ahmedabad. (C)) Pass any such other and/or further orders that may be thought just and proper, in the facts and circumstances of the present case." 2. We need not delve much into the facts of this litigation as the order passed by this very Bench dated 4th March, 2021 is self-....

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....rit applicant, we grant one week time to Mr. Utkarsh Sharma. On the next date of hearing, Mr. Sharma shall point out to the Court in what manner the property in question is the estate of the deceased and whether any notice of demand under Section 42 of the GVAT Act, 2003 read with Rule 61 of the Rules has been issued at any point of time, in accordance with law. Mr. Sharma shall look into the decision of this Court in the case of Saraswati Moulding Works Vs. Commissioner of Income Tax & Ors., reported in (2012) 347 ITR 161, more particularly para-11 therein, where this Court has referred to a decision of the Supreme Court in the case of Mohan Wahi Vs. Commissioner of Income Tax, Varanasi, reported in (2001) 248 ITR 799 (SC). 5. Post this ....

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....(1) Name of debtor:   M/s. Thakkar Manilal Devchand's proprietor - Shri Kamleshbhai Manilal Thakkar, date of death: 31-122010 (2) Name and address of creditor:   Commercial Tax Officer (4), Office of Assistant Commercial Tax Officer, Unit-14, 5th Floor, Shikol Building, Khanpur, Ahmedabad. Registered amount of encumbrance  Rs. 4,08,73,924/Entry No.:21919, Dt. 02/12/2010 The property on which the lien is recorded: 3/A, Shree Laxminagar Society, Naranpura, Ahmedabad-13 T.P. No.: 19 Final Plot No.: 69 & 78 Survey Number: Old Revenue Survey No.109 Area: 10618 Sq. Mtrs. In whose name the encumbered property is running: Nirupa Manilal Thakkar With reference to the subject noted above, It is to state that Mr.Ka....