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TMI Blog2019 (5) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... no provision in the Gujarat Value Added Tax Act, 2003 also, which empowers the authorities acting thereunder to recover the dues of a private limited company from its Directors. When it is not permissible for the respondent to proceed against the Director of the company for recovery of the tax dues of the company, the question of recovering such dues from the property which belongs to the wife of the Director would not arise. Demand do not sustain - appeal allowed - decided in favor of appellant. - R/SPECIAL CIVIL APPLICATION NO. 17009 of 2018 - - - Dated:- 10-4-2019 - MS HARSHA DEVANI AND MR BHARGAV D. KARIA, JJ. For The Petitioner (s) : MR. JAIMIN R DAVE (7022) For The Respondent (s) : MR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nting to ₹ 14,83,009/- with interest. It is the case of the petitioner that since the petitioner's husband was the Director of the said company during the relevant period, the subject property is sought to be attached for recovery of the dues of the company. Being aggrieved, the petitioner has filed the present petition challenging the impugned notice as well as the order of attachment. 5. Mr. Jaimin Dave, learned advocate for the petitioner submitted that the petitioner herein is the wife of one of the Directors of the company. It was submitted that in respect of the dues of the company, it is not permissible for the authorities to proceed against the Director of the company, whereas the petitioner is the wife of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt placed reliance upon its earlier decision in the case of M.R. Choksi v. State of Gujarat (supra). Yet another decision of this court in the case of Umesh Mohanbhai Garala v. Commercial Tax Officer rendered on 8.7.2016 in Special Civil Application No.21206 of 2015 was relied upon for a similar proposition of law. It was, accordingly, submitted that the action of the respondent in attaching the property of the petitioner is without authority of law, and hence, the impugned notice as well as the order of attachment are required to be quashed and set aside. 6. On the other hand, Mr. Utkarsh Sharma, learned Assistant Government Pleader has placed reliance upon the averments made in the affidavit-in-reply filed on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the contentions raised on behalf of the respondent are absolutely without any merit. What is contended on behalf of the respondent is that the property belonging to the Directors has been transferred to the petitioner and that the dues are of a period prior to the transfer, and hence, the tax dues can be recovered from the property of the petitioner. This court in the case of M.R. Choksi v. State of Gujarat (supra) has observed that there is no statutory provision in the Gujarat Sales Tax Act, 1969 which empowers the sales tax authorities to fasten the liability of the company on its Director in the matter of payment of sales tax dues. Similarly, there is no provision in the Gujarat Value Added Tax Act, 2003 also, which empowers the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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