1974 (12) TMI 61

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t executed a lease of the factory for a period of 11 months in favour of the petitioner. The lease deed provided for renewal for five years. Accordingly, the petitioner renewed the lease in November, 1973, for another period of 11 months and we are informed that it was further renewed in November, 1974, for a further period of 11 months. In the result, the petitioner has an existing lease of the f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is that he is the lessee of the machines. He not having defaulted any payment of any dues, his rights, title and interest in the machines cannot be attached or sold. At the most the department can sell the title, right or interest of the lessors who are defaulters in order to recover the sales tax dues from them. In our opinion, the petitioner's grievance against the attempt of the respondents to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .P. These machines cannot be treated as ordinarily movable articles, but the fact whether the machines are easily removable or not is hardly material. So long as the petitioner has his leasehold rights intact in the machines they cannot be sold outright and their possession cannot be given to the purchaser. The order passed by the recovering authority directing the Supurdar to produce the machines .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X