The Bombay High Court allowed this writ petition, holding that Section 44(6) of the Maharashtra VAT Act cannot be invoked against a non-executive director of a public company, and declaring the freezing of the petitioner's wife and daughter's accounts improper.
The writ petition is allowed in terms of prayer clauses (a) and (b). No costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
16-wp 2465-21.docx
Prajakta Vartak
IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION
WRIT PETITION NO.2465 OF 2021
Mr.Mahesh Sheth & Ors.
...Petitioners
vs.
The State of Maharashtra & Anr....Respondents
Mr.Ishaan Petkar with Ms.Riya Jain and Mr.Yash Dhond i/b.Ms.Jindagi
Shah for Petitioners.
Smt.R.A. Salunkhe, AGP for State.
CORAM :-DIPANKAR DATTA, CJ &
G. S. KULKARNI, J.
DATE :-JULY 07, 2021
PC :
1. The legal issue involved in this writ petition is no longer res
integra. We share the views expressed by the co-ordinate bench in its
decision dated September 15, 2020 in Writ Petition (L.) No.988 of 2020
that section 44(6) of the Maharashtra Value Added Tax Act cannot be
invoked against the non-executive director of a public company. We are
also of the view that not only the bank account of the petitioner should
not have been frozen, the accounts of his wife and daughter should also
not have been frozen.
2. As a result thereof, the writ petition is allowed in terms of prayer
clauses (a) and (b). No costs.
(G. S. KULKARNI, J.) (CHIEF JUSTICE)
1/1
2 issues framed by the court
Whether Section 44(6) of the Maharashtra VAT Act can be invoked against a non-executive director of a public company.
Whether the freezing of bank accounts of the petitioner and his relatives was lawful.
Colour shows how this judgement treated each authority
Writ Petition (L.) No.988 of 2020Relied on¶12
1 provisions across 1 enactments
Prajakta Vartak
Mr.Mahesh Sheth & Ors.
The State of Maharashtra
DIPANKAR DATTA
G. S. KULKARNI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court