JIGNESH HEMANTBHAI DHRU Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By way of this petition under Article 226 of the Constitution of India the petitioners/dealers have prayed for the following reliefs;

(2.) Heard Shri S.N. Soparkar, learned Senior Advocate appearing with Shri Uchit Sheth, learned advocate appearing on behalf of the petitioners and Shri Hardik Vora, learned Assistant Government Pleader appearing on behalf of the respondent - State.

(3.) Shri S.N. Soparkar, learned Senior Advocate appearing on behalf of the petitioners has stated at the bar that as such the petitioners/firm/dealer do dispute the liability to pay the tax under the Value Added Tax Act and Entry Tax Act. As per the settlement furnished by the Commercial Tax Officer II, Unit V, Surat a total amount of Value Added Tax and Entry Tax with interest etc. is due and payable by the petitioners/dealer to the extent of Rs. 15,38,58,639/-. 3. 1. Shri S.N. Soparkar, learned Senior Advocate appearing on behalf of the petitioners has stated that the property bearing Survey No.75, Block No.76, Kadodara Road, Moje Kumbhariya, Taluka Choriyasi, District Surat admeasuring 4350 sq meters, the market value of which is approximately Rs. 4.35 Crores, is already under attachment of the Department. It is further stated that even the residential building at Surat, 31-32, Sneh Smruti Co-operative Housing Society, Near Adajan Patia, Rander Road, Surat admeasuring 474.27 sq meter valued approximately at Rs. 5.50 Crores is also under attachment of the Department. Shri Soparkar, learned Senior Advocate appearing on behalf of the petitioners has stated that there are other commercial/residential/industrial properties, the particulars of which are given at page 69 of the petition, which can also be sold for realizing the amount due and payable by the petitioners/firm/dealer. 3. 2 Shri S.N. Soparkar, learned Senior Advocate appearing on behalf of the petitioners has submitted that as the main member of the family - Natvarlal Dhirajlal Dhru unfortunately died and thereafter the petitioners have started facing financial difficulties, they could make the payment of tax and interest due and payable by the petitioners/firm. Shri Soparkar, learned Senior Advocate appearing on behalf of the petitioners has therefore requested to grant installments to the petitioners to clear their dues. Shri Soparkar, learned Senior Advocate appearing on behalf of the petitioners has stated at the bar, under instructions from the petitioners, who are personally present in the Court, that they have got a buyer to purchase the agricultural land bearing Survey No.75, Block No.76, Kadodara Road, Moje Kumbhariya, Taluka Choriyasi, District Surat at Rs. 4.51 Crores. It is submitted that the petitioners are agreeable to sell the aforesaid property/agricultural land and straightaway deposit the entire amount realized by the petitioners, with the Department i.e. Rs. 4.51 Crores and on deposit of Rs. 4.51 Crores directly with the Treasury/Department, attachment over the aforesaid agricultural land be lifted. Shri Soparkar, learned Senior Advocate appearing on behalf of the petitioners has further submitted that the balance amount shall be paid with interest within a period of six months on monthly equal installments by selling other properties mentioned at page 69 of the petition. He has stated at the bar that till the entire amount is cleared, the attachment over the residential building at Surat may be continued and rest of the properties may also be attached. He has stated that all the co-owners of other properties have filed their separate affidavits declaring that they have no objection if the aforesaid properties are sold and the amount is realized by selling the said properties and till the entire amount due and payable by the petitioners is paid their properties be attached. Shri Soparkar, learned Senior Advocate appearing on behalf of the petitioners has stated that necessary undertakings by the partners of the firm/M/s. Dhru Automobile to make the payment as stated hereinabove are filed. Shri Soparkar, learned Senior Advocate appearing on behalf of the petitioners has requested that on payment of Rs. 4.51 Crores at the first instance by selling the property situated at Survey No.75, Block No.76, Kadodara Road, Moje Kumbhariya, Taluka Choriyasi, District Surat, which shall be paid as early as possible but later than one month from today, registration of the firm and the Tin Number be restored so that the petitioners may carry on the business.