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Case Law Details

Case Name : Geetaben J. Patel Vs The Assistant Sales Tax Commissioner and 1 (Gujarat High Court)
Appeal Number : 2015 (12) TMI 1137
Date of Judgement/Order :
Related Assessment Year :

CA Bimal Jain

CA Bimal JainFacts:

Geetaben J. Patel (“the Petitioner”) purchased a property by way of leasehold rights granted by Kandla Port Trust for a period of 99 years under registered deed. Such property was purchased by the Petitioner from own earning and from StriDhan. The Petitioner claimed that she was the sole and exclusive owner of the said property. The Petitioner’s husband started timber business in which he was the sole proprietor. Since there were some Sales tax dues from husband of the Petitioner, the Sales tax Department attached the property of the Petitioner without the formal intimation to the Petitioner. The Petitioner contented that the Revenue can’t attach her property for such dues. As per the fact of the case, property was purchased on December 31, 1994 and business was started in 1998 and Sales tax dues were in respect of Financial Year 1999-00 i.e. after purchase of the property.


The Hon’ble High Court of Gujarat relying upon following judgment:

  • Jayesh Vadilal Parekh Vs. Commercial Tax Officer-TWO &Ors. in SCA No. 2320 of 2014 dated September 11, 2014 and
  • Jashiben Vishnubhai Patel Vs. Assistant of Sales Tax in SCA No.1144 of 2015 dated April 30, 2015

held that mere reference to the power under Section 48A of the Gujarat Sales Tax Act doesn’t empower the Department to attach the property of the Petitioner unless it is proved that husband had any right or interest in the property of the Petitioner.

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June 2024