TIRUPATI ENTERPRISE Vs. COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) The present Special Civil Application is filed praying for the following reliefs:-

(2.) It is submitted by the learned advocate for the petitioner that the petitioner has purchased the subject land by way of auction from the Official Liquidator of M/s. Jupiter Cements Limited (in Liquidation). It is submitted that by order dtd. 22/12/2010 in Company Application No.65 of 2010, this Court directed the Official Liquidator to execute fresh sale deed in favour of the petitioner. That, thereafter, the petitioner approached the revenue authorities for mutating his name in the revenue records. At that time, the petitioner was informed that there was a charge / lien of the Office of Commercial Tax Officer, Ghatak-99 recorded in the revenue records against the subject properties. That by communication dtd. 15/2/2012, the petitioner addressed the Official Liquidator to take immediate steps to remove the charge / lien. The petitioner was thereafter informed that the Official Liquidator has addressed a letter to the Commissioner of Commercial Tax to remove the charge / lien from the property card of the said land. That, thereafter, till date, the charge / lien on the subject land has not been removed by the respondent No.4 - Mamlatdar, Jamnagar. He submits that the Commissioner of Commercial Tax has already given their "No Objection" for removal of the charge / lien and that by communication dtd. 28/5/2014, a direction has already been issued by the respondent Nos.1 and 2 to the respondent No.4 - Mamlatdar, Jamnagar to remove the said attachment / charge / lien. He, therefore, submits that the respondent No.4 - Mamlatdar, Jamnagar be directed to do the needful within a stipulated time.

(3.) Mr. Aditya Jadeja, learned AGP for the respondents, submits that the respondent Nos.1 and 2 have already issued a communication to the respondent No.4 - Mamlatdar, Jamnagaar for removal of the attachment / charge / lien. He relies on the averments made in the affidavit-in-reply. He submits that in view thereof, the respondent No.4 - Mamlatdar, Jamnagar be directed to do the needful expeditiously.