Property of mother cannot be attached for due of Son: Gujarat HC

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 ...