CHANDRAKANT B SHAH Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) The petitioners are aggrieved by the garnishee notice issued by the respondent No.2 Sales Tax Officer, Mazgaon, Mumbai directing the petitioners to pay a sum of Rs.20,89,675/- due from M/s Associated Marketing Services, Mumbai on account of sales tax and penalty under the Bombay Sales Tax Act to the respondent No.2. The case of the petitioners is that M/s Associated Marketing Services have already obtained ad-interim order of stay from the Tribunal which is valid till 30th September 1997. It is further stated that prior to that, there was a stay order from the Assistant Commissioner of Sales Tax. In other words, according to the petitioners, no proceedings can be taken in pursuance of the garnishes notice during the operation of the stay order obtained by the respondent No.6, the so called defaulter. It is also stated on behalf of the petitioners that in the meantime, during the operation of the stay order, the flat of the petitioners and some movable properties have been attached by the respondents. Mrs. Usha Purohit, learned counsel appearing for the respondents, fairly stated before us that no further proceedings will be taken against the petitioners in pursuance of the garnishee notice dated 25th June 1997 for recovery of the amount mentioned therein till 30th September 1997 and in the event of extension of stay order, till the extended date and a period of four weeks thereafter. The learned counsel also submits that without going into the legalities of the attachment made by them, the respondents are prepared to remove the attachment from the movable properties of the petitioners and to return the same to the petitioners within three days from today. She, however, states that attachment of the flat should be allowed to continue. In view of the above stance of the revenue, this petition is not pressed at this stage.