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TMI Blog2014 (8) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of the Bombay Land Revenue Code are in the name of the petitioner. It is also the case of the petitioner that the properties, even as on today, stands in the name of the petitioner alone. It is, therefore, submitted that when the petitioner is the absolute owner of the properties which are sought to be auctioned (vide notification dated 2.2.2010 under sec. 165 of the Bombay Land Revenue C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has prayed to quash and set aside the Notification dated 2.2.2010 issued under section 165 of the Bombay Land Revenue Code, 1879, bywhich, the properties mentioned in the said notification are sought to be auctioned for the sales tax dues of one M/s. Patel Vipul kumar Bharatbhai Co., the proprietor of which is the son of the petitioner. 2. Number of submissions have been made by Mr. A.R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue Code are in the name of the petitioner. It is also the case of the petitioner that the aforesaid properties, even as on today, stands in the name of the petitioner alone. It is, therefore, submitted that when the petitioner is the absolute owner of the properties which are sought to be auctioned (vide notification dated 2.2.2010 under sec. 165 of the Bombay Land Revenue Code), at least the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing fullest opportunity of hearing to the petitioner. 5. In view of the above and for reasons stated above and on the aforesaid ground alone, the impugned Notification dated 2.2.2010 is hereby quashed and set aside as the same is in breach of of principles of natural justice. However, it will be open to the department to proceed further and initiate appropriate proceedings in accordance with la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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