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Case Law Details

Case Name : Sawariya Traders Vs Sate of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 8316 of 2020
Date of Judgement/Order : 20/07/2020
Related Assessment Year :
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Sawariya Traders Vs Sate of Gujarat (Gujarat High Court)

In this case after the final order of confiscation of the goods and the conveyance was passed, few more developments took place. The authority concerned decided to put the goods and the vehicle to public auction for the purpose of realising the amount towards tax, penalty and fine. In this regard a public advertisement came to be issued inviting bids from interested parties by determining the off-set price at Rs.46 Lac.

the learned AGP appearing for the State respondents pointed out that this writ application may not be entertained as the writ applicants have come at the last minute more particularly when the bids are to be finalized today. Mr Devnani would submit that the total liability of the writ applicants as on date is around Rs.36 Lac, whereas the State is getting an amount of Rs.46 Lac in the auction proceedings, being the off-set price fixed for the purpose of auction.

The learned counsel appearing for the writ applicants after taking appropriate instructions from his clients makes a statement that Rs.18 Lac shall be deposited with the respondent No.3 and the balance amount of Rs.18 Lac shall be paid by way of a Bank Guarantee of any Nationalized bank.

As the writ applicants are ready and willing to deposit the amount towards their liability, we are inclined to pass the following order :

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