Section 44 Of GVAT Act Akin To Garnishee Order; Requires Debtor-Creditor Relationship
Case: SHRI SHAKTI COTTON PVT. LTD. Versus THE COMMERCIAL TAX OFFICER
Coram: Honourable Mr. Justice J.B.Pardiwala And Honourable Ms. Justice Nisha M. Thakore
Case No.: C/SCA/12788/2021
Court Observation: “It can be said that in interpreting a taxing statute, the equitable considerations are entirely out of place. The reasons of morality and fairness can have no application to bring a citizen who is not within the four corners of the taxing statute within its fold so as to make him liable to payment of tax,”
“To be capable of attachment, there must be in existence at the date when the attachment becomes operative something which the law recognises as a debt. So long as there is a debt in existence, it is not necessary that it should be immediately payable. Where any existing debt is payable by future instalments, the garnishee order may be made to become operative as and when each instalment becomes due.”
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Keywords
Section 44, GVAT Act
