ROHINTON PANTHAKI Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner's main prayer is for declaration that there is no charge of the Central tax authorities on the petitioner's immovable property in the nature of a Flat No. 6/A, situated on 6th Floor, Usha Kiran Flats, Khanpur, Ahmedabad.

(2.) The peculiar facts in which the petitioner has approached this Court are as under :

(3.) The petitioner's problem revolves around a communication dated 10th June 1996 issued by the Superintendent of Central Excise, Division VI, Ahmedabad addressed to the Chairman/Secretary of Kanchan Janga Coop Housing Society Limited, which is a society of members of Usha Kiran Building. In such communication, he had stated as under:-