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TMI Blog2017 (4) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... CE M.R. SHAH) [1.0] By way of this petition under Article 226 of the Constitution of India the petitioners /dealers have prayed for the following reliefs; (A) This Hon ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the learned respondents to lift attachment /delete charge on property located at Block No.76, Survey No.75, Kumbhariya, Taluka Choryasi, District Surat and allow the petitioners to sell property to Mr. Bharat Parshottambhai Gajera with an undertaking that the entire sale proceeds would be deposited towards tax arrears under the Entry Tax Act with the Commercial Tax Department; (B) This Hon ble Court may be pleased to issue a writ of certiorari or a writ in nature of certiorari or any other appropriate writ, order or direction quashing and setting aside the impugned auction notice (Annexed at Annexure W) dated 07/02/2017; (C) Without prejudice to the above and in the alternative this Hon ble Court may be pleased to direct the learned respondent authorities not to fix the reserve price for the auction of the property below ₹ 4.51 Crores. (D) This Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioners have started facing financial difficulties, they could not make the payment of tax and interest due and payable by the petitioners /firm. Shri Soparkar, learned Senior Advocate appearing on behalf of the petitioners has therefore requested to grant installments to the petitioners to clear their dues. Shri Soparkar, learned Senior Advocate appearing on behalf of the petitioners has stated at the bar, under instructions from the petitioners, who are personally present in the Court, that they have got a buyer to purchase the agricultural land bearing Survey No.75, Block No.76, Kadodara Road, Moje Kumbhariya, Taluka Choriyasi, District Surat at ₹ 4.51 Crores. It is submitted that the petitioners are agreeable to sell the aforesaid property /agricultural land and straightaway deposit the entire amount realized by the petitioners, with the Department i.e. ₹ 4.51 Crores and on deposit of ₹ 4.51 Crores directly with the Treasury /Department, attachment over the aforesaid agricultural land be lifted. Shri Soparkar, learned Senior Advocate appearing on behalf of the petitioners has further submitted that the balance amount shall be paid with interest within a period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orth ₹ 9.85 Crores are under attachment of the Department. The petitioners / partners of the firm have agreed to deposit ₹ 4.51 Crores with the Department within a period of one month from today by selling their agricultural land bearing Block No.76, Survey No.75, Kumbhariya, Taluka Choryasi, District Surat. They have also agreed that the sale consideration to be received from the purchaser shall be straightaway deposited with the Treasury /Department and on deposit of ₹ 4.51 Crores by selling the said property the attachment over the said property may be lifted. Respective petitioners have also agreed and /or undertaken to clear / pay the balance amount due and payable within a period of six months in six equal monthly installments. The petitioners have also agreed that till the entire outstanding amount with statutory interest is paid, some other properties belonging to their family members /sisters etc. be also taken under attachment and the attachment be lifted with respect to the said properties as soon as they find suitable buyer and on deposit of the entire amount due and payable by the petitioners the attachment on the properties in question be lifted. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ru 33.33% Rajesh Natvarlal Dhru 33.33% Total 5.10 [5.1] Separate affidavits are filed by the co-owners of the properties of which the attachment can be made. They have also filed separate undertakings stating that they have no objection if on their properties attachment are made and the said properties are sold to clear the outstanding dues due and payable by the petitioners /firm. [5.2] The request made by the petitioners /partners of the firm seems to be reasonable and bonafide. It appears that the petitioners and the partners of the firm want to clear the dues and make the payment by selling their property, which are under attachment and even other properties belonging to their family members, however, they pray for reasonable installments. [6.0] Having heard the learned advocates appearing on behalf of the respective parties and the request made by Shri Soparkar, learned Senior Advocate appearing on behalf of the respective petitioners and the stand taken by the petitioners recorded hereinabove and considering the affidavits filed by the owners /co-owners of the other properties at Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent by the petitioners /partners of the firm mentioned hereinabove, respondents are directed to restore the registration certificate of the firm under the Value Added Tax Act. As agreed, if the balance /remaining outstanding dues under the Entry Tax /Value Added Tax Act alongwith statutory interest is not paid by the petitioners /firm within a period of six months in six equal monthly installments commencing from April, 2017, registration certificate of the firm under the Value Added Tax Act shall stand automatically cancelled. (d) that the petitioners /partners of the firm /M/s Dhru Automobiles and the owners /co-owners of the aforesaid properties shall abide by the respective affidavits /undertakings filed by them. In any case as agreed the respective petitioners /partners of the firm shall pay the entire amount due and payable by them i.e. ₹ 15,38,58,639/- within a period of six months from today, more particularly, as mentioned in the separate undertakings dated 25/03/2017, failing which the Department shall be free to sell the aforesaid properties. [7.0] With this, the present petition is disposed of with the above direction and observations. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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