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TMI Blog2018 (5) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner which the petitioners are offering as a security for the liability is more than ₹ 40,00,000/- and the fact that the fifth respondent is prepared to purchase the property of the first petitioner subject to the charge of the State - The second petitioner shall execute appropriate documents before the third respondent to furnish her property referred to in the writ petition as security f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d P1(a) orders. Though Exts.P1 and P1(a) orders have been challenged by the first petitioner in appeal, the appellate authority affirmed the said orders as per Ext.P2 common order. Aggrieved by Ext.P2 appellate order, the first petitioner preferred appeals before the Kerala Value Added Tax Appellate Tribunal. Exts.P3 and P3(a) are the appeals challenging Ext.P2 appellate order. The case of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the third respondent seeking orders lifting the attachment over the property of the first petitioner and for accepting another item of property owned by the second petitioner as security for the liability and that the said request has been turned down by the third respondent in terms of Ext.P6 order. It is stated that in so far as the petitioners are prepared to furnish the property of the second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,05,585/-. 4. The learned counsel for the fifth respondent submits that the fifth respondent is prepared to purchase the property of the first petitioner subject to the charge of the State Government under Section 38 of the Act, so as to enable the petitioners to liquidate their liabilities. 5. Having regard to the fact that the liability of the first petitioner under the Act is only about ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability subject to the outcome of the appeals pending before the Tribunal. (iii) On compliance of direction Nos.(i) and (ii), the third respondent shall lift the attachment over the property of the first petitioner. (iv) The transfer of the property by the first petitioner in favour of the fifth respondent will be subject to the charge of the State under Section 38 of the Act. (v) If t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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