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Sales Tax dues of an proprietor – Attachment of jointly owned flat

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The petitioner and her husband jointly owned the flat.  The husband died intestate” in 2017 and on the affidavit of three sons & the petitioner, the society transferred the said flat in 2018 in her name.

In November, 2024, when the petitioner sought to transfer the said flat, the Society had brought to her knowledge the order of attachment for ooutstanding tax and interest from her son Mr.Jayesh

By the order dated 26.9.2023, the total / proportional right, title and interest of the Petitioner’s son in the flat was attached for non-payment of sales tax dues of proprietor of M/s. Sai Electricals.

HELD that all the documents given to the society clearly show the petitioner as nominee after her husband’s death and mere nomination does not make her as exclusive owner.   To acquire right, title and interest in the flat, a registered document of gift or relinquishment or such other transfer is necessary.

Therefore, after the death of original owner, the title in the said flat devolves on all the four legal heirs i.e. the petitioner and her three sons including Mr.Jayesh.   Therefore, the attachment of the said flat to the extent of his share is legal.

Judgment dated 18.2.2025 of the High Court of Bombay in Writ Petition [L] No.24309 of 2024 of Hemlata Madhusudan Panchal   Vs.   Sales Tax Officer and others

 

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