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2024 (3) TMI 1031 - HC - VAT and Sales TaxReview petition - Issuance of sales certificate with regard to the sales tax dues - Registration of a Sale Certificate issued in favor of one party for a property purchased in an auction held by another party under the SARFAESI Act. - HELD THAT - Reliance placed on the decision of the Supreme Court in Tamil Nadu Electricity Board and Another v/s. N Raju Reddiar and Another 1996 (12) TMI 348 - SUPREME COURT wherein the Supreme Court has deprecated the practice of litigants engaging a fresh set of Advocates to file and also argue matters in Review proceedings, without obtaining the consent of the Advocate who had appeared at the original stage. In the above case, the Supreme Court dismissed the Review Petition with exemplary costs - the present case is not different and would completely fall in the nature of the proceedings which have been deprecated by the Supreme Court in the above judgement. The Review Petition is accordingly dismissed with costs of Rs. 50,000/- to be deposited by the Petitioner, within a period of four weeks from today, with the Maharashtra Legal Services Authority. In the event, if such costs are not deposited, the Maharashtra Legal Services Authority shall take further steps to recover the said costs as arrears of land revenue.
Issues involved:
The judgment involves issues related to the registration of a Sale Certificate, payment of dues to the Sales Tax Department, and the validity of the Sales Certificate under the SARFAESI Act. Registration of Sale Certificate: The Review Petition sought a review of the judgment and order regarding the registration of the Sale Certificate issued in favor of Respondent No. 6 for a property purchased in an auction held by State Bank of India under the SARFAESI Act. The petitioner faced obstacles in registering the Sale Certificate due to unpaid dues of the Sales Tax Department, which were subsequently paid, leading to the removal of the revenue entry indicating the charge. The court allowed the Writ Petition, stating that the Sales Certificate was valid and subsisting, and there was no impediment to registering it. Payment of Sales Tax Dues: The petitioner's grievance in the Review Petition was regarding the contention that the Writ Petitioner did not make payments to the Sales Tax Department. However, the court found that the grounds raised in the petition were untenable and showed disregard for the orders passed by the High Court. The court noted that there was no error apparent on the face of the record and dismissed the Review Petition for lack of merit. Validity of Sales Certificate: The court emphasized that the Sales Certificate was valid and subsisting, and the petitioner was entitled to benefit from it by registering it. The court also highlighted the importance of maintaining the sanctity of legal proceedings and criticized the practice of engaging new advocates for review proceedings without the consent of the original advocate. Citing a Supreme Court decision, the court dismissed the Review Petition with exemplary costs of Rs. 50,000 to be deposited with the Maharashtra Legal Services Authority. Separate Judgement: No separate judgment was delivered by the judges in this case.
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