9911796707
TMI Blog2004 (8) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... l 24, 2004 a notice purported to have been issued under section 17 of the Andhra Pradesh General Sales Tax Act, 1957 (for short, "the APGST Act") was served on him by the respondents. The respondents contended that certain assessees, viz., Coastal Wines, Andhra Agencies, Vishal Wines, Neeraj Wines, Omprakash Agarwal Co., Kumar Sprits Private Limited (hereinafter called "the assessees") were in arrears of different sums on account of sales tax and therefore the petitioner was asked to pay the amounts due from such assessees. This notice has been challenged on the ground that it has been issued without jurisdiction and section 17 of the APGST Act, 1957, does not permit recovery of tax and other dues under the Sales Tax Act from persons fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble under the Act from persons from whom money is due to the dealer.-(1) The assessing authority, may at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the dealer at his last address known to the assessing authority) require any person from whom money is due or may become due to the dealer, or any person who holds or may subsequently hold money for, or on account of the dealer, to pay to the assessing authority either forthwith if the money has become due or is so held, or within the time specified in the notice (but not before the money becomes due or is held), so much of the money as is sufficient to pay the amount due by the dealer in respect of (arrears of tax, interest, penalty or fee) or the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... screet enquiries whether the defaulters possess any immovable property. The enquiry revealed that the defaulters did not have any immovable property. They came to know that the petitioner and the defaulters had common interest in the petitioner's company because some of the defaulters were partners of the petitioner's company. 5.. Under section 17 of the APGST Act, as has been seen above, there is no power with the respondents to ask for transfer of shares. In these circumstances, the orders of the respondents appear to be illegal and not in accordance with the section 17 of the APGST Act, 1957. 6.. An additional affidavit has been filed by the Assistant Commercial Tax Officer in which it is stated that the court may grant liberty to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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