Nomination Does Not Confer Ownership: Court Upholds Tax Attachment Under Section 34 of MVAT Act Despite Nominee's Claim

The HC dismissed a petition challenging an attachment order issued under Section 34 of the Maharashtra Value Added Tax Act for unpaid tax dues. The court found that the petitioner's claim of exclusive ownership through nomination was legally untenable, as nomination does not confer full title to property. Despite being nominated after the intestate death of Madhusudan, the petitioner held the property in trust for all legal heirs per succession laws. The purported transfer of interest to the petitioner by her sons in June 2017 occurred after tax arrears accrued (FY 2008-09 and 2012-13), making the undivided share of her son Jayesh subject to Section 38 of the Act. .....

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