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2021 Supreme(Guj) 934

SONIA GOKANI, RAJENDRA M.SAREEN
Manharlal Hirjibhai Virdiya – Appellant
Versus
Assistant Commissioner Of Commercial Tax – Respondent


Advocates:
Advocate Appeared:
For the Appellant : TIRTH NAYAK

ORDER :

RAJENDRA M. SAREEN, J.

1. By way of this petition under Article 226 of the Constitution of India, the petitioner has challenged the order dated 17.05.2019 whereby the respondent No.1 passed order attaching the personal property of the petitioner purportedly for the outstanding dues of the Company as well as the action of the respondent No.3 dated 21.05.2019 whereby the respondent No.3 issued a show cause notice to the petitioner under section 135D of the Bombay Land Revenue Code inter-alia calling upon the petitioner to raise objections, if any. The petitioner has prayed for the following main reliefs :

    “7.0. The Petitioner therefore prays that this Honourable Court may be pleased to:

(A) Issue a writ of certiorari:

(i) quash and set aside the impugned action of the Respondents whereby a lien is earmarked on the property of the Petitioner being Survey No.205, Ward No.2, District Rajkot ad-measuring 249.94 sq. mtrs. quash and set aside the communication dated 11.05.2019 of the Respondent No.1 to the Respondent No.4

(B) During the pendency and final disposal of the this petition, stay the 05 implementation, operation of the order dated 17-06-2019 at Annexure-A and the impugned acti

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