MEENABEN NARENDRABHAI PANDYA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule. Mr. Soham Joshi, learned Assistant Government Pleader, waives service of notice of rule on behalf of the respondents. Having regard to the controversy involved in this case, which lies in a very narrow compass, the matter was taken up for final hearing.

(2.) By this petition under article 226 of the Constitution of India, the petitioner seeks deletion/withdrawal of the charge under the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "the GVAT Act") on the property belonging to the petitioner bearing Survey No.71, Gambhirpura, Taluka Idar, District Sabarkantha for the tax dues of M/s. Umiya Oil Industries.

(3.) The petitioner is a housewife and widow of late Narendrabhai Ramanlal Pandya, who was the Proprietor of M/s. Umiya Oil Industries, which was engaged in the business of manufacture and sale of oil. By a registered sale deed dated 15th December, 2008 the petitioner had purchased non-­ agricultural land bearing Plot No.1,2 and 3 of Block/Survey No.71 situated in the sim of village Gambhirpura, Taluka Idar, District Sabarkantha with building (hereinafter referred to as "the subject property") from the partners of M/s. Kailash Oil Industries for a consideration of Rs.10,00,000/-­. Corresponding mutation entry was made in the revenue records on 26.12.2008. It is the case of the petitioner that the amount of consideration paid by her towards purchase of the above property was given to her by her brothers by way of gift and that the petitioner had allowed her husband to use the said property for the purpose of his business without any consideration. A formal agreement was also entered into by the petitioner with her husband.