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TMI Blog2019 (10) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... hich has been sealed by the 4th respondent-Bank, such a request can, undoubtedly, be made to the Debts Recovery Tribunal under Section 17 of the SARFAESI Act, since possession being taken by the fourth respondent of the factory premises, under Section 13(4) of the SARFAESI Act, would include all movables and immoveable lying within the factory premises, including the books of accounts. There is no bar, therefore, for the appellant-writ petitioner to file an IA in the pending proceedings, under Section 17 of the SARFAESI Act, before the Debts Recovery Tribunal seeking release of the books of accounts, if any, lying within the factory premises. It is not even known whether the books of accounts, which the appellant-writ petitioner claims a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h respondent; to quash the citation of recovery issued and the notice dated 06.08.2019 issued by the Tehsildar, Haridwar; a writ of mandamus directing the State Bank of India, Stressed Assets Management Branch, New Delhi to provide the books of accounts, records, invoices, documents, declaration forms, monthly returns etc. lying inside the closed factory premises; to direct the Deputy Commissioner (Assessment) to re-open the ex-parte assessment for the Assessment Year 2014-15, under Section 31 of the Uttarakhand VAT Act, 2005, by providing fresh opportunities of hearing to the appellant-writ petitioner; and, as ad-interim relief, to stay the operation of the recovery proceedings being initiated by the Tehsildar, Haridwar. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry by the 4th respondent-Bank under Section 13(4) of the SARFAESI Act, they are not in a position to challenge the assessment order; the 4th respondent be directed to hand-over the books of accounts to the appellant-writ petitioner to enable them to prefer an appeal to the appellate authority under Section 31 of the Uttarakhand VAT Act, to set aside the ex parte assessment order passed by the Commercial Tax Officer, Haridwar on 31.08.2018, and for the matter to be re-opened and re-heard on merits by the assessing authority; and, in the meanwhile, for the recovery citation to be kept in abeyance. 5. In the order under appeal, the learned Single Judge observed that it was open to the appellant-writ petitioner to approach the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the 4th respondent-Bank, such a request can, undoubtedly, be made to the Debts Recovery Tribunal under Section 17 of the SARFAESI Act, since possession being taken by the fourth respondent of the factory premises, under Section 13(4) of the SARFAESI Act, would include all movables and immoveable lying within the factory premises, including the books of accounts. There is no bar, therefore, for the appellant-writ petitioner to file an IA in the pending proceedings, under Section 17 of the SARFAESI Act, before the Debts Recovery Tribunal seeking release of the books of accounts, if any, lying within the factory premises. That would, however, not justify interference by this Court in proceedings under Article 226 of the Constitution of India ..... X X X X Extracts X X X X X X X X Extracts X X X X
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