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TMI Blog2016 (11) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... t and Sec.79A of the Kerala Value Added Tax Act - attachment of property set aside - petition allowed - decided in favor of petitioner. - O.P(C).NO.3501 OF 2013 - - - Dated:- 9-9-2016 - K.HARILAL, J. For The Petitioner : ADV.C.K.GOVINDAN, GOVERNMENT PLEADER For The Respondent : ADV. SRI.M.GOPIKRISHNAN NAMBIAR, ADV. SRI.P.GOPINATH, ADV. SRI.P.BENNY THOMAS, ADV. SRI.K.JOHN MATHAI, ADV. SRI.M.S.UNNIKRISHNAN JUDGMENT The petitioner is the Deputy Commissioner of Commercial Taxes, Ernakulam, and the second respondent is a registered dealer as well as an assessee on the files of the Assistant Commissioner of Commercial Taxes (Assessment), Special Circle, Ernakulam. The first respondent is the decree holder in LAR No.70/2006 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... la. 5. Sec.49A of the Kerala General Sales Tax Act and Sec.79A of the Kerala Value Added Tax Act are in pari materia and they read as follows: Sec.49A of the Kerala General Sales Tax Act, 1963 - Bar against attachment in certain cases- Notwithstanding anything contained in any other law in force or in any judgment, decree or order of any court, no court or any other authority shall pass any order attaching any amount from any person out of the tax collected by such person under the Act and kept with him before it became due to Government. Sec.79A of the Kerala Value Added Tax Act, 2003 - Bar against attachment in certain cases - Notwithstanding anything contained in any other law in force or in any judgment, decree or order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct and Sec.79A of the Kerala Value Added Tax Act, while issuing garnishee orders against dealers collecting tax either under the Kerala General Sales Tax Act or under the Kerala Value Added Tax Act, in furtherance of attachments imposed against the State, either during the course of execution of decrees or otherwise. 9. Going by the order cited by the learned Government Pleader, it is seen that the issue involved in this Original Petition now stands covered by the aforesaid order wherein this Court has elaborately considered the scope and extent of Sec.49A of the Kerala General Sales Tax Act and Sec.79A of the Kerala Value Added Tax Act and unequivocally held that the amount collected as tax cannot be attached in execution of the decree ..... X X X X Extracts X X X X X X X X Extracts X X X X
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