Trade name notices under sales tax law can vitiate garnishee attachment when the actual assessee is not correctly identified.

A garnishee notice and consequential bank attachment issued under sales tax law were treated as invalid where they named only the trade name and not the actual assessee. The description defect was considered material, because proceedings should have been initiated against the proprietor in the proper legal name, with the trade name used only for identification. The bank notice and attachment were therefore set aside, while the revenue was left free to take lawful action after disposal of the pending stay application.

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Issues: Whether the garnishee notice and consequential attachment could stand when initiated only in the trade name and not in the name of the actual assessee.

Analysis: The challenge was confined to the validity of the garnishee proceeding and the bank notice issued under the sales tax law. The objection based on the description of the assessee was accepted to the extent that the proceeding should have been initiated against the actual assessee, with the proprietor's description added for proper identification. The defect in the notice was treated as material enough to vitiate the attachment, though the authority was left free to proceed according to law after disposal of the pending stay petition.

Conclusion: The bank notice and attachment were set aside for being issued in the trade name alone, and the matter was left open for lawful action after the stay application is decided.

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