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2020 (2) TMI 123

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..... e limited company regarding sales tax have remained unpaid. Whether the non-recovery can be attributed to the Petitioner will be determined in the enquiry which the Respondents have stated will complete within three months. The Petitioner has invoked writ jurisdiction of this Court. There is no warrant to lift the embargo placed by the letter dated 15.11.2018 regarding non-issuance of No Objection Certificate - Petition disposed off. - WRIT PETITION NO. 6048 OF 2019 - - - Dated:- 16-1-2020 - NITIN JAMDAR M.S. KARNIK, JJ. Mr. Prakash Shah a/w. Mr. Jas Sanghavi i/b. PDS Legal for the Petitioner Mr. V.A. Sonpal, Spl. Counsel a/w. Ms. Shruti Vyas B Panel Advocate for Respondents 1 to 3 P.C. :- Heard learned Counsel .....

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..... hat there is no provision under the Bombay Sales Tax Act for recovery of the dues of the company from the Director. As regard the Central Sales Tax Act are concerned, it is the contention of the Petitioner that representations have already been made to demonstrate how the dues of the private limited company remained unpaid because of the winding of the company and how the Petitioner is not liable to pay the same. It is also the contention of the Petitioner that there is no such provision of attachment of the property. 5. A reply affidavit has been filed and the position is also explained by the learned Counsel for the Respondents. It is stated that the notice addressed to the Chairman of the Housing Society is not an attachment notice pe .....

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..... ad called upon the Petitioner whether the Petitioner would make the statement to that effect, however the Petitioner states that there are co-owner of the property. As regard the contention of the learned Counsel for the Petitioner that there is no liability arises under the Bombay Sales Tax Act for lack of statutory provision since the enquiry on that aspect is also contemplated, the Petitioner can put forth all its submissions in the said enquiry. 8. In these circumstances, no interference is warranted in the writ jurisdiction. The Writ Petition is accordingly disposed of. 9. All contentions of the Petitioner raised in this Petition are open to the Petitioner to contend in the enquiry and if the decision of the enquiry goes against .....

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