Case Law Details
The Hon’ble HC, Gujarat in the matter of M/s Choksi Texlen Pvt. Ltd. v. State of Gujarat [Special Civil Application No. 8096 of 2019 dated October 18, 2019] instructs Revenue authorities to withdraw the charge and attachment made on the Petitioner’s property to recover alleged dues of the erstwhile owner of the property under the Gujarat Value Added Tax Act, 2003.
Facts:
M/s Choksi Texlen Pvt. Ltd. (“the Petitioner 1”) is a private limited company and is engaged in the manufacture and sale of textile articles. The Petitioners 1 and the Director (“Petitioner 2”) purchased the property by a registered sale deed dated July 13, 2011 from one M/s. Varun Filaments Private Limited (“Varun Filament”) on payment of consideration. Next day, the Petitioners made an application with the Revenue department (“Respondents”) for mutation of the entry of sale of property by registered sale deed. Subsequently, on September 26, 2011, the Petitioners had obtained a title clearance certificate in respect of the subject property from an advocate, who certified that there was no subsisting encumbrance on the property.
Thereafter, the Petitioners came to know that by an order dated September 9, 2011 (“Impugned Order”), the Respondents had created a charge and attached the subject property for alleged dues of the erstwhile owner of the property namely, Varun Filaments for the year 2006-07. It is the case of the Petitioners that they had approached the Respondents and informed them that they had already purchased the subject property by way of a registered sale deed dated July 13, 2011. However, despite oral requests being made time and again for removal of the charge and attachment there was no response from the Respondents.
In view of the charge registered by the Respondents, by an order dated January 7, 2013, the Deputy Mamlatdar, Mandvi, rejected the application made by the Petitioners for mutating the entry for transfer of the subject property in the name of the Petitioners.
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