Quashed

Mrs. Mita Ketan Shah and Anr. v. Union of India and Ors.

Bombay HC28 Aug 2012WP/1127/2004

Case brief

AI extract

What is this about?

The High Court quashed an attachment order on a flat belonging to the petitioners (nieces of the company director) levied to recover the tax dues of Treatwell Pharma Pvt. Ltd., relying on a precedent that a director's property cannot be attached for company dues.

What did the court decide?

The attachment order dated 12th April, 2002 is quashed; Excise Authorities directed to lift the attachment forthwith.

Mrs. Mita Ketan Shah and Anr. Vs Union of India and Ors. — Company and Corporate | Bombay HC (2012)

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WP1127.04

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

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ORDINARY ORIGINAL CIVIL JURISDICTION

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WRIT PETITION NO. 1127 OF 2004

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Mrs. Mita Ketan Shah & Anr. … Petitioners

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Versus

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Union of India and Ors. … Respondents

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Mr. Prakash Shah along with Mr. Jas Sanghavi for the petitioners.

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Mr. A.S. Rao, Sr. Advocate along with Ms. Anamika Malhotra for respondents.

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CORAM : J.P. DEVADHAR &

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R.D. DHANUKA, JJ. DATE : 28TH AUGUST, 2012.

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P.C. :

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This writ petition is filed to challenge the attachment order dated 12^th April, 2002 whereby flat No. C-7 at Chandan Mahal Co-operative Hsg. Society Ltd. situated at 11^th Road, TPS III, Santacruz (East), Mumbai 400 055 has been attached. The aforesaid attachment was levied in view of the fact that the father of the petitioners was a director in the company named as Treatwell Pharma Pvt. Ltd. and an amount of Rs.63,78,006/- was recoverable from that company. Admittedly, the aforesaid flat in question stood in the name of mother of the petitioners and after her death, the flat has been transfered in the name of the petitioners.

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The question to be considered in this writ petition is, for recovery of the tax arrears payable by a company, whether the flat belonging to the Director of that company can be attached? This court in the case of Vandana Bidyut Chaterjee Vs.

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The Union of India and Others in Writ Petition No. 165 of 2012 decided on 13^th

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February, 2012 has held that for recovery of the dues payable by the company, property belonging to the Director of the company can not be attached. In this view of the matter, the impugned attachment order dated 12^th April, 2012 being Exh. A to the petition is quashed and set aside.

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Rule made absolute in the above terms. There shall be no order as to costs.

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The Excise Authorities are directed to lift the attachment levied on the flat in

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question forthwith.

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(R.D. DHANUKA, J.)

Mrs. Mita Ketan Shah and Anr. v. Union of India and Ors.

Case brief

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What did the court decide?

Mrs. Mita Ketan Shah and Anr. v. Union of India and Ors.

Case brief

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What the court decided

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