CHIRAG COTTON CO. Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Rule. Ms. Maithili Mehta, learned Assistant Government Pleader waives service of notice of rule on behalf of the respondent in each of the petitions.

(2.) By these petitions, the petitioners have challenged the attachment of the petitioners' bank accounts and immovable property in the form of residential flat and office premises as per the details given in the petitions.

(3.) The facts stated briefly are that both the petitioners are carrying on business of dealing in cotton in the State of Gujarat as proprietary concerns. The Value Added Tax Department suspected illegal and fraudulent actions of one Sunil Shah, Tax Consultant in connection with which search was carried out at the premises of the petitioners and books of accounts and relevant documents came to be seized. In addition thereto, the respondents attached several bank accounts of the petitioners to the extent of Rs.50 lakhs each by orders dated 13th October, 2015. The respondents also attached a residential flat situated at Mahavir Flats valued by them at more than Rs.1 crore as well as office situated at 205, Kalash Complex valued at more than Rs.25 lakhs and directed that the same should not be disposed of without their permission. Being aggrieved, the petitioners have filed the present petitions.