9911796707
TMI Blog2017 (7) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... on of post dated cheques - Held that: - There is no authority in law in which the tax authorities can forcibly collect post dated cheques. Under the circumstances, the respondents are directed to not present the post dated cheques collected from the petitioner for realisation and return the said cheques. We make it clear that in present case, the raid was carried out on 02.05.2017, when the cheques were collected and the petition was filed promptly on 08.05.2017 without any loss of time. This would, therefore, demonstrate the petitioner’s bona fides. Petition allowed - decided in favor of petitioner. - SPECIAL CIVIL APPLICATION NO. 9841 of 2017 - - - Dated:- 21-7-2017 - MR. AKIL KURESHI AND MR. BIREN VAISHNAV, JJ. For The Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 69706 The Surat Peoples Co.Op. Bank Ltd. 22/06/17 2,39,732/- 6 69707 The Surat Peoples Co.Op. Bank Ltd. 30/06/17 6,01,119/- 2.2 On 03.05.2017, the Commercial Tax Officer attached the petitioner s house where his office is also situated for unpaid tax arrears in exercise of powers under Section 45 of the Value Added Tax Act. Under the said circumstances, the petitioner has challenged the action of the authorities in attaching the property as also forcibly obtaining post dated cheques. 3. With respect to the attachment, the sole ground raised by the counsel for the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility of ₹ 75,73,330/- and ₹ 8,40,851/- respectively and towards such admitted liability had voluntarily given post dated cheques. 5. This court has criticized the tendency of the officers of the raiding parties to forcibly collect post dated cheques towards unascertained and unassessed tax liabilities. Reference may be made to the decision of the Division Bench in case of Bhavesh Trading Company vs. State of Gujarat reported in LAWS(GJH) 2014 6 117 . 6. The admitted position is that no assessment, final or provisional, has been made containing such demand for the period during which the respondent authorities are assessing the petitioner s liability of tax and interest. It is, therefore, difficult to appreciate that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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