Meena Krishna Agarwal Vs Assistant Commissioner (Gujarat High Court)
The issue therefore, in short is that if any of the four immovable properties can trace their acquisition to the source provided by the late husband of the petitioner, the same can be made answerable for the recoveries of the unpaid dues of the department but not otherwise. In other words, if the petitioner is correct in contending that all the four immovable properties were purchased by her from her own source of income, the department cannot carry out coercive recovery against such properties merely because her husband died leaving behind sizable departmental dues. The departmental authorities have not applied their minds to this aspect of the matter. It is not clear in what manner the petitioner has placed such certificate of the Chartered Accountant dated 10.06.2011 before the departmental authorities. To avoid any confusion, we allow the petitioner to place the same before the Commissioner of Central Excise, Vadodara, along with representation pointing out the source of acquisition of such properties. This shall be done latest by 31.01.2018. Commissioner of Central Excise, Vadodara, shall examine such details and pass a speaking order. If his conclusion is that the petitioner had acquired such properties from her own source of income, he shall lift the attachment on such properties and communicate the same to the City Survey Superintendent. If his conclusion is to the contrary, he will give brief reasons for the same. He will be guided by the observations of this judgment. Such an order may be passed preferably within four months from the date of receipt of representation of the petitioner.
