BURHANKHAN KHALIDKHAN PATHAN Vs. SALES TAX OFFICER

JUDGEMENT

(1.) Present petition is preferred invoking the writ jurisdiction of this court for the facts to be mentioned briefly hereinafter. The property in question bearing Plot No. 49/1 situated at Kakrej, Taluka Kalol, District, Gandhinagar, belonged to the company M/s. Swet Zinc Limited (earlier known as Swet Metals Pvt. Ltd.) was carrying on the dealership registered with the office of the Sales Tax Officer. The dealer was enjoying sales tax incentive benefits in the form of deferment of tax, whereby he was allowed to collect tax retaining the same with him for a specific period and then pay the same to the Government, during the specified period in equal instalments. The said dealer is averred to have committed a default in paying tax in instalments. The amount, therefore, sought to be recovered by the sales tax authorities stood at Rs. 8,14,106 with running interest.

(2.) M/s. Swet Zinc Limited sold its aforementioned property to one Smt. Minaben Parikh by way of a registered sale deed executed and registered on April 30, 2007 for the consideration of Rs. 45,00,000 and entry was mutated being numbered as No. 2708 and subsequently amended by No. 2887 on May 8, 2007. In the said property admeasuring 7,823 sq. meters, there are sheds admeasuring 750 sq. meters.

(3.) The present petitioner purchased part of the land admeasuring 4,812 sq. meters from Smt. Minaben Parikh by a registered sale deed on August 31, 2007 for the sale consideration of Rs. 40,00,000 and an entry was mutated for the said transfer being the entry No. 5497 on registration.