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TMI Blog2019 (5) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Assistant Government Pleader waives service of notice of rule on behalf of the respondents. 3. Having regard to the controversy involved in the present petition which lies in a very narrow compass, with the consent of the learned advocates for the parties, the matter is taken up for final hearing today. 4. In this petition under Article 226 of the Constitution of India, the petitioners have challenged the notice of attachment dated 22.12.2017 on the residential property of the first petitioner located at Radha Krishna Housing Association, Paldi, Ahmedabad (hereinafter referred to as "the said property") for alleged dues under the Central Sales Tax Act, 1969 of the business run by the second petitioner - Company, viz., Asim Pharmache ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers, but there was no response from the respondents. It is the case of the petitioners that in fact, no recovery proceedings were conducted against the petitioners for many years. 4.4 It is further the case of the petitioners that thereafter, suddenly on 24.10.2017, a notice was received by the petitioners under section 152 of the Bombay Land Revenue Code, 1879 (hereinafter referred to as "the Code"), requiring the petitioners to clear the dues in respect of the aforesaid three years under the Sales Tax Act and the Central Sales Tax Act. In response thereto, the petitioners wrote a letter dated 6.11.2017 to the jurisdictional officer again asking him as to on what basis the orders for the amount demanded from the petitioners were passed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the RTI Act, the petitioners again sent two reminder letters dated 15.3.2018 and 27.4.2018 to the respondents; however, there was no response to the same from the respondents. 4.8 It is the case of the petitioners that since there was no reply from the respondents, the petitioners requested the respondent authorities to delete the charge entered on the said property of the petitioner No.1 as the assessment orders were not made available to the petitioners. It was also contended that the personal property of the first petitioner who was only a Director in the second petitioner - Company, was not liable for attachment for the alleged dues of the business run by the second petitioner - Company. Inspite of the aforesaid repeated reminders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntaining the said provision regarding liability to pay tax in certain cases covers several contingencies, such as, the liability in respect of the business carried on by an individual dealer after his death, the liability in respect of the dues where the deal was an HUF and there is partition amongst various members or group of members; there is dissolution of a partnership firm and also in case of transfer of business in whole or in part. Unlike section 179 of the Income Tax Act, 1961, there is no provision in the Sales Tax Act fastening the liability of the company to pay its sales tax dues on its directors. The said decision is also followed in case of C. V. Cherian v. C. A. Patel, [2012] 51 VST 71 (Guj.), wherein this court after referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir family and considering the fact that at a given point of time, a clear fraud has been played by the petitioners and the property in the name of the petitioner No.1 - Asim Pharmachem Industries was attached and has been disposed of and hence, the contention raised in the petition with regard to the service of the assessment orders with reference to the orders for the aforesaid years is only with a view to avoid payment of the outstanding dues of the petitioner No.2 Company. It was submitted that the department tried its best to search the record and some record appears to be untraceable at this point of time; however, from the record, the service of such assessment orders and demand notice can be briefly indicated. It was, therefore, su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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