Case Law Details
Nirupaben Manilal Thakkar Vs State of Gujarat (Gujarat High Court)
The principal argument of Mr. Trivedi is that, the respondents could not have invoked Section 57 of the Gujarat Value Added Tax Act, 2003 (for short “GVAT Act, 2003”) for the purpose of recovering the dues of the deceased dealer as the immovable property sought to be put to auction is of the ownership of the mother of the deceased dealer and it is not the estate of the deceased.
When the matter was taken up for further hearing, Mr. Utkarsh Sharma, the learned AGP appearing for the respondents very fairly submitted that the Department has not been able to gather any cogent material or any other evidence to even remotely indicate that the deceased Kamlesh Manilal Thakkar was a joint owner, or had any other right, title or interest in the property in question.
Late Kamlesh Manilal Thakkar was the proprietor of the proprietary concern, namely, M/s. Thakkar Manilal Devchand and he passed away on 31st December, 2010. The Department, in so many words, has stated that the property in question was not of the ownership of Kamlesh Manilal Thakkar but the lawful owner is Smt. Nirupaben Manilal Thakkar (the writ applicant herein). In such circumstances, it was informed by the Department to the Mamlatdar that no other steps were required to be taken with respect to the property, and the mutation of the charge over the property bearing No.21919 be cancelled.
In view of the aforesaid, all that we may observe is that if the Department wants to recover the dues of the deceased dealer, then the same cannot be recovered from the immovable property in question as the said property is not the estate of the deceased. We may observe further that the communication by the Department dated 22nd December, 2014 addressed to the Mamlatdar, referred to above, shall be given effect to at the earliest.
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