TaxTMI 
TaxTMI 
2026 (2) TMI 283
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....ashish Godbole, Mr. Darshan Bafna, Mr. V.A. Gadre, Ms. Mehernaz Contractor, Ms. Naomi Mehta i/b. Mr. Akshay Bafna, Bafna Law Associates, Advocates. For the Respondents-State: Ms. Kavita N. Solunke, Addl. G.P. a/w Smt. V.S. Nimbalkar, AGP,. ORAL JUDGMENT : (PER : M.S.KARNIK, J.) 1. Heard learned counsel for the Petitioner. 2. The petitioner, by this petition, filed under Article 226 of the Constitution of India, has prayed for the following substantive reliefs:- "(a) That this Hon'ble Court be pleased to issue a direction in the form of a Writ of Mandamus or any other Writ in the nature of Mandamus thereby directing Talathi of Village Vasuri-Khurd, Taluka Wada, District Palghar to remove the entries of the encumbrance....
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....ess the same at this stage, considering that no Appeal has been preferred against the order dated 17th June 2023 passed by the Debts Recovery Tribunal III Mumbai ("DRT-IIIMumbai") in R.P.No.308 of 2019 in O.A.No.407 of 2016. The Senior Advocate submitted that the petitioner's purpose is served in view of the order dated 17th June 2023 passed by the DRT-III-Mumbai which is not challenged. It was submitted that in the event the Appeal is filed by the Sales Tax Department against the order dated 17th June 2023, the petitioner be granted liberty to file appropriate proceedings for the reliefs claimed in terms of prayer clause (b). We, therefore, consider the present petition to the extent of prayer clause (a). Liberty to the Petitioner to pursu....
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....0/- (Rupees One Crore Nineteen Lakh Eighty Two Thousand Five Hundred) which was paid in full. The Punjab National Bank furnished an undertaking before the DRT confirming delivery of the property. (v) The DRT confirmed the sale and issued a sale certificate in favour of the Petitioner on 20th January 2023 and also addressed a letter to the Sub-Registrar of Assurances directing registration of the sale certificate. The sale certificate was thereafter registered on 29th March 2023. (vi) When the petitioner applied for mutation, the Talathi recorded Mutation Entry No.846 reflecting encumbrances of the Sales Tax, State Tax Authorities, and MSFC, despite the concluded DRT sale. The Talathi also issued notice to the DRT under Sec....
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....It is the contention of learned Senior Advocate that the recovery proceedings under The Recovery of Debts and Bankruptcy Act, 1993 (For short, "the RDB Act, 1993") take precedence over recovery of tax dues under general statutes. The respondents' attempt to assert priority over the auctioned property is contrary to settled law. Their claims, if any, must be pursued independently against the defaulting entities. 6. It is submitted that the DRT, thereafter, passed a categorical order directing removal of all charges from the revenue records and registration of the petitioner's name without encumbrances. Learned Senior Advocate submitted that despite the said binding directions from the DRT, the Talathi failed to comply. The objections of t....
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.... a purchaser of property (which is attached by Sales Tax Department vide Form 4 under MLR Code, 1966). The said property is sold by the Hon'ble Debt Recovery Tribunal III (DRT III), under the proceedings registered by the Punjab National Bank vide Original Application No.407 of 2016 through auction on 21st November 2022. (b) The respondent No.4 is the Punjab National Bank to whom various communications regarding recovery proceedings in case of defaulter companies were served time to time by Sales Tax / State Tax Department. PNB has also acknowledged the same. (c) The respondent No.5 in this Writ Petition is defaulter company M/s. Jai Mahalaxmi Ispat (I) Pvt. Ltd. which was registered under MVAT Act and CST Act with TIN No.....
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....ition of such charge on the said land. The Mutation Entry No.846 was confirmed. The order of Tahsildar-Wada was never challenged by the Sales Tax Department or the State Tax Department. Despite the specific order of Tahsildar-Wada, the Circle Officer, Wada while certifying the 7/12 extract of the land belonging to the petitioner continued to retain the charge of State Tax and Sales Tax Department in 'other rights' column. The petitioner is aggrieved by this. 13. It is pertinent to mention that the DRT-Mumbai by the letter dated 20th July 2023 addressed to the Talathi-Wada, Palghar District in O.A.No.407 of 2016, in no uncertain terms directed the Talathi to remove the charge of the Sales Tax and State Tax Department from 7/12 extract of ....