Bombay Mercantile Co-Operative ... vs Deputy Commissioner Of Sales Tax ...
2022 Latest Caselaw 11618 Bom

                                              1/2                    435-WPL-27798-2022.doc




       Digitally
                    IN THE HIGH COURT OF JUDICATURE AT BOMBAY
       signed by
       PURTI
PURTI PRASAD
                       ORDINARY ORIGINAL CIVIL JURISDICTION
PRASAD PARAB
PARAB Date:
       2022.11.16
       18:04:51
       +0530
                         WRIT PETITION (L) NO. 27798 OF 2022

 Bombay Mercantile Co-operative
 Bank Ltd.                                                ....Petitioner
      V/s.
 Deputy Commissioner of Sales Tax
 and Ors.                                                 ...Respondents

                                   ----
 Mr. Dharam Jumani i/b Ms. Chandrika Prajapati for Petitioner.
 Ms. Jyoti Chavan, AGP for Respondent No.1 - State.
                                    ----

                                         CORAM : K.R. SHRIRAM &
                                                 ARIF S. DOCTOR, JJ.

DATED : 15th NOVEMBER 2022

P.C. :

1. Both counsel states that the subject matter of the petition is

squarely covered by the judgment of the Full Bench of this court in Jalgaon

Janta Sahakari Bank Ltd. & Anr. vs. Joint Commissioner of Sales Tax Nodal

9, Mumbai & Anr.1 . Ms. Chavan in fairness and as an officer of the court

states that Sales Tax department claim arose after petitioner's charge was

registered and therefore court may grant prayer clause (a) and (b).

2. Accordingly, petition is allowed in terms of prayer clause - (a)

and (b) which reads as under :

a. that this Hon'ble Court be pleased to issue a Writ of Certiorari, or Writ in the nature of Certiorari, or any other appropriate Writ, order or direction under Article 226 of the Constitution of India, and call for the records under order

1 Writ Petition No. 2935 of 2018 dated 30.08.2022 Purti Parab 2/2 435-WPL-27798-2022.doc

dated 21st March 2022 pursuant to which the impugned attachment is levied and after considering the legality of the impugned order of the attachment dated 21st March 2002 (Exhibit A hereto) passed by the Respondent No.1 be pleased to quash, lift, raise and set aside the said attachment;

b. this Hon'ble Court Writ of Certiorari, or Writ in the nature of Certiorari, or any other appropriate Writ, order or direction under Article 226 of the Constitution of India and directing Respondent No.1 to :

i. raise the impugned attachment levied to the order of attachment dated 21st March 2022 on the office premises being Office No.541, Panchratna Building, 5 th Floor, Opera House, Mumbai - 400 004; &

ii. raise the impugned attachment levied to the order of attachment dated 21st March 2022 on the office premises being Office No. 120, First Floor, A to Z Industrial Estate, Delisle Road, Ganpatrao Kadam Marg, Lower Parel, Mumbai - 400 013.

3. It is open to Respondent No. 1 to take such steps as adviced in

accordance with law to claim the amounts from Respondent Nos. 2 to 4.

4. Petition disposed.

(ARIF S. DOCTOR, J.)                                             (K.R. SHRIRAM, J.)




Purti Parab