VIHABHAI SHIVDAS PATEL Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) BY way of this petition under Article 226 of the Constitution of India, the petitioner has prayed to quash and set aside the Notification dated 2.2.2010 issued under section 165 of the Bombay Land Revenue Code, 1879, bywhich, the properties mentioned in the said notification are sought to be auctioned for the sales tax dues of one M/s. Patel Vipulkumar Bharatbhai & Co., the proprietor of which is the son of the petitioner.

(2.) NUMBER of submissions have been made by Mr. A.R. Gupta learned advocate appearing on behalf of the petitioner against putting the properties auction, more particularly, land bearing survey no. 58,261,262, 287 & 422 situated at village Dholasan, district Mehsana and building no. 207. However,considering the fact that the proceedings for auctioning the aforesaid properties are initiated without giving an opportunity of being heard to the petitioner. We are not further entering into the merits of the case whether the properties which, as on today, stands in the name of the petitioner can be put to an auction for the dues of M/s. Patel Vipulkumar Bharatbhai proprietor (son of the petitioner).

(3.) IN view of above and on the aforesaid ground alone, the present petition deserves to be allowed and the impugned notification deserves to be quashed and set aside. However,with a liberty in favour of the department to initiate appropriate proceedings in accordance with law and on merits, if at all the department proposes to attach the properties in question and/or putting it in auction after giving fullest opportunity of hearing to the petitioner.