SOMNATH STEEL AND PRINTERS THROUGH RAJENDRA M RATH Vs. COMMISSIONER OF SALES TAX
LAWS(GJH)-2008-1-370
HIGH COURT OF GUJARAT
Decided on January 22,2008

SOMNATH STEEL AND PRINTERS THROUGH RAJENDRA M RATHOD Appellant
VERSUS
COMMISSIONER OF SALES TAX Respondents

JUDGEMENT

- (1.) Taking into consideration the narrow scope of the controversy, the petition is taken up for final hearing and disposal today. Rule. Learned Assistant Government Pleader appearing on behalf of the respondent authorities is directed to waive service.
(2.) The petition has been preferred with the following prayers: "[8] The petitioners, therefore, pray that :- (A) THIS HONOURABLE COURT be pleased to admit the present petition; (B) THIS HONOURABLE COURT be pleased to issue appropriate writ, order or direction and be further pleased to quash and set aside the illegal, illogical, arbitrary and discriminatory action/s of the concerned respondent authority of passing order dated 20th December, 2007 in respect of seizure of the records/registers/bill books/purchase register/sales registers as well as affecting attachment in respect of the bank account being No. 1372320005096 of the petitioner no.1 firm with the HDFC Bank Limited at Bhavnagar be quashed and set aside in the interest of justice; (C) THIS HONOURABLE COURT be pleased to issue appropriate writ, order or direction and be further pleased to hold that the concerned respondent authority have no right and/or authority to pass the impugned order dated 20th December, 2007 and as well as to affect the attachment in respect of the bank account being No.1372320005096 of the petitioner no.1 firm with the HDFC Bank Limited at Bhavnagar as well as seizure of the registers/records of the petitioner no.1 firm, more particularly, when the hearing was kept on 28th December, 2007 and, therefore, this Honourable Court be pleased to hold that without there being any final assessment, without completion of procedure relating to the provisional assessment and without conclusion of the hearing on 28th December, 2007, the concerned respondent authority have no right and /or authority to affect the seizure of the registers/records of the petitioners and to affect attachment of the bank account of the petitioner no.1 firm, as stated above, as per the order dated 20th December, 2007 and, therefore, the said action and the order dated 20th December, 2007 passed by the concerned respondent authority be quashed and set aside".
(3.) However, the learned Advocate for the petitioner has restricted his submission to the order of attachment in respect of Bank Account No.1372320005096 with HDFC Bank Ltd., Bhavnagar on the ground that the said order of attachment of bank account has never been served on the petitioner firm and hence the entire exercise is bad in law.;


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