Fresh recovery notice for tax arrears may issue after withdrawal of an earlier notice; objections can await statutory proceedings.

A fresh notice for recovery of tax arrears was not invalid merely because an earlier recovery notice had been withdrawn, since no statutory prohibition or limitation barred a further notice. The court also held that objections to the recovery process were premature at the stage when proceedings under section 26 of the Tamil Nadu General Sales Tax Act had not yet been initiated. Any grievance against waiver orders had to be pursued before the competent forum, while contentions against recovery could be raised when the statutory proceedings were actually taken and decided on merits in accordance with law.

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Issues: (i) Whether a fresh notice for recovery of tax arrears was impermissible merely because an earlier recovery notice had been withdrawn. (ii) Whether the appellant could object to the recovery action at the stage when proceedings under section 26 of the Tamil Nadu General Sales Tax Act were to be initiated.

Issue (i): The earlier writ petition had been dismissed on the basis of a statement that the earlier notice was withdrawn, but that did not create any legal bar against issuing a fresh notice for recovery of tax arrears. In the absence of any statutory prohibition or limitation, a second recovery notice could not be held invalid on that ground alone.

Conclusion: A fresh notice for recovery of tax arrears was held to be permissible.

Issue (ii): The orders relating to waiver showed that the claim for waiver had been considered, and if the appellant was aggrieved, the proper course was to challenge those orders before the competent forum. As the learned single Judge had reserved liberty to raise all available contentions when proceedings under section 26 were actually initiated, the appellant's grievances could be urged at that stage and would then be considered on merits and in accordance with law.

Conclusion: The appellant was not entitled to succeed in the writ appeal at that stage, and objections were left open to be raised in response to proceedings under section 26.

Final Conclusion: The judgment affirmed that the recovery action could proceed and that the appellant's objections, if any, had to be raised when the statutory recovery proceedings were taken.

Ratio Decidendi: A fresh notice for recovery of tax arrears is not invalid merely because an earlier notice was withdrawn, unless the statute bars such further action; objections to recovery can be reserved and raised when the recovery proceedings are actually initiated.

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