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TMI Blog2016 (8) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... inion that in order to do so, it is necessary to attach any property belonging to the dealer. However, being an order in the nature of attachment before judgment, which undoubtedly would have harsh consequences on a dealer, the powers have to be exercised sparingly and with due care. The court has already given relief to petitioners. Interim directions confirmed contained in order dated 6.5.2016 and made absolute subject to minor modifications and safeguards – petition disposed off – decided against petitioners subject to some modifications. - SPECIAL CIVIL APPLICATION NO. 7750 of 2016 - - - Dated:- 11-8-2016 - MR. AKIL KURESHI AND MR. A.J. SHASTRI, JJ. FOR THE PETITIONER : MR ABHISHEK M MEHTA, ADVOCATE FOR THE RESPONDENT : GOV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... establishments, stock of goods lying in the godowns, cars and other personal belongings of the petitioners. 3. These attachment orders, the petitioners have challenged in this petition. 4. On 6.5.2016, after hearing both the sides, the Division Bench of the Court, had passed the following order; 9. In the backdrop of the facts noted hereinabove, in the opinion of this court, since it appears that on preliminary investigation made in the case of the petitioners by the respondents, the estimated tax liability of the petitioners is tax of ₹ 2,59,920/- and penalty of ₹ 5,07,61,026/- under the provisional attachment order dated 22.2.2016 and tax of ₹ 12,73,586/- and penalty of ₹ 5,22,82,724/- under the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord, it prima facie emerges that as per the Department, the petitioners tax and penalty liability would come in the vicinity of ₹ 5.10 crores on the unaccounted goods found from the undeclared godowns. With respect to the petitioners further larger liability, it prima facie appears that even according to the department, the primary liability would rest on M/s. Dharampal Satyapal Limited. From the orders of attachment or from the affidavit filed by the State Government, it is not clear how the petitioners are sought to be made liable for such larger liability through the principle of vicarious involvement. 7. The department, undoubtedly, has powers under section 45 of the VAT Act to pass an order of provisional attachment to pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 Paikee 367, 368/1, 368/2 and 368/3 on build Asopalav Bungalow No.44, Opp. New York Tower, S.G. Highway, Thaltej, Ahmedabad. 10. The learned counsel for the petitioners, produced today, a valuation report of one Shri I.C. Patel, a Government registered valuer, in which he has estimated the value of the immovable property mentioned at Serial No.5 above along with the furnitures and fixtures at ₹ 5.03 crores (rounded off). 11. In view of such facts, we are inclined to confirm the interim directions contained in order dated 6.5.2016 and make the same absolute subject to minor modifications and safeguards. The petition is, therefore, disposed of with the following order; 1) The order for lifting the attachment of the Bank A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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