RIDDHI JEWELS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner M/s.Riddhi Jewels is a proprietary concern.

(2.) It is challenging the action of respondents in illegally attaching and withdrawing Rs.4,39,210/- from its bank account by respondents to recover the arrears of VAT dues of another company M/s.Shree Ganesh Jewellery House Limited merely on the pretext that the proprietor of the petitioner was once an employee of M/s.Shree Ganesh Jewellery House Limited and had signed Form-30 at the time of registration of M/s.Shree Ganesh Jewellery House Limited.

(3.) Petitioner contends that though the proprietor of the petitioner was employed for a while with M/s.Shree Ganesh Jewellery House Limited and had signed Form-30 along with Chairman of M/s.Shree Ganesh Jewellery House Limited at the time of registration of that company at Hyderabad, he had resigned and was released from the said Company on 01-10-2013, but suddenly the petitioner's banker informed the proprietor of the petitioner on 04-07-2018 that the 2nd respondent had issued notice inform VAT 206 dt.04-07-2018 to the petitioner invoking Section 29 of the A.P.VAT Act, 2005 requesting the petitioner to make payment of Rs.4,39,210/- from petitioner's proprietor's account towards tax arrears of M/s.Shree Ganesh Jewellery House Limited.