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OJCA/524/2009 3/ 5 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
CIVIL
APPLICATION No. 524 of 2009
WITH
CIVIL
APPLICATION No. 8 of 2010
In
TAX
APPEAL No. 1611 of 2009
===================================
L
J SYNTHETIC MILLS THROUGH PROPRIETOR JIVATRAM L DARIYANI - Applicant
Versus
COMMISSIONER
OF CENTRAL EXCISE AHMEDABAD - I - Respondent
===================================
Appearance
:
MS MAMTA
PATEL FOR NANAVATI
ASSOCIATES for Applicant.
MR YN RAVANI for
Respondent.
===================================
CORAM
:
HONOURABLE
MR.JUSTICE K.A.PUJ
and
HONOURABLE
MR.JUSTICE RAJESH H.SHUKLA
Date
: 20/01/2010
ORAL ORDER
(Per
: HONOURABLE MR.JUSTICE K.A.PUJ)
RULE.
Mr. Y. N. Ravani, learned Standing Counsel appearing for the
respondent waives service of notice of rule in each of these two
applications.
OJCA
No.524 of 2009 is filed by the applicant praying for extension of
time to make the payment of balance amount of Rs.8 Lacs by a further
period of two months from the date of the said application which is
filed on 24.12.2009. The applicant has also prayed for stay against
the operation and implementation of the demand notice dated
21.12.2009 issued by the respondent and seeking further direction
not to take any coercive action pursuant to the demand notice dated
21.12.2009.
OJCA
No.8 of 2010 is filed praying for stay against the operation and
implementation of notice of attachment dated 08.01.2010 issued by
the respondent and seeking further direction to the respondent not
to take any coercive action pursuant to notice of attachment dated
08.01.2010.
Heard
Ms. Samta Patel, learned advocate appearing for M/s. Nanavati
Associates for the applicant and Mr. Y.N. Ravani, learned Standing
Counsel appearing for the respondent.
This
Court has initially passed an order on 09.09.2009 whereby the notice
was issued in the Tax Appeal and pending admission of the appeal,
order was passed in Civil Application No.556 of 2009 directing the
applicant to pay a sum of Rs.18 Lacs by 05.11.2009. since the
applicant could pay only Rs.10 Lacs, Civil Application No.524 of
2009 was filed seeking extension of time to pay the balance amount
of Rs.8 Lacs. Since no order could be obtained by the applicant
during the pendency of the said application, the respondent
authority has issued notice of attachment on 08.01.2010 whereby the
applicant was informed that as per Rule 5 of the Customs (Attachment
of Property of Defaulters for Recovery of Government Dues) Rules,
1995, delivery of the property attached or of any debt, dividend or
other moneys contrary to such attachment shall be held as void
against all claims enforceable under the attachment. The applicant
was also prohibited from transferring the share or interest or
creating charge in any way on the property under attachment.
Ms.
Patel, learned advocate appearing for the applicant has submitted
that after filing of the application, the applicant has deposited
Rs.5.50 Lacs and now, the amount remains to be paid as per the order
of this Court is only to the tune of Rs.2.50 Lacs which the
applicant will deposit by 22.01.2010.
Mr.
Y.N. Ravani, the learned Standing Counsel submitted that at present,
the order of attachment is only to the effect that the applicant is
restrained from transferring, alienating and/or creating any charge
on the property attached and there is no question of putting the
property on auction at this stage. He has, therefore, submitted
that on payment of the balance amount as directed by this Court
earlier, the property could not be sealed or sold till the next date
of hearing of the appeal and the impugned order of attachment is in
no way affects the interest of the applicant.
Having
heard learned Counsels appearing for the parties and having
considered their rival submissions, the Court hereby permits the
applicant to make the payment of the balance amount of Rs.2.50 Lacs
so as to have the due compliance of the order, latest by 22.01.2010
and on payment of this amount, no further coercive measure will be
taken by the respondent till the next date of hearing of the tax
appeal. The notice of attachment dated 08.01.2010 which is sought
to be challenged in the present application dose not call for any
interference.
With
this direction and observation, both the Civil Applications are
accordingly disposed of.
Office
is directed to notify Tax Appeal No.1611 of 2009 for admission
hearing on 04.02.2010.
Sd/-
[K. A. PUJ, J.]
Sd/-
[RAJESH H. SHUKLA,
J.]
Savariya
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