Recovery against self-acquired property fails where sales tax arrears concern a firm and no HUF finding exists.

Section 15B of the Andhra Pradesh General Sales Tax Act, 1957 permits recovery steps only within its stated scope and does not authorise attachment of a person's self-acquired immovable property merely because the defaulting firm's partner is that person's spouse. The notice also contained no finding that the property belonged to a Hindu undivided family, and the taxpayer's claim that the property was self-acquired was undisputed. Even if the spouse were part of a Hindu undivided family, recovery could be directed only against family property, not separate personal property. The recovery notices were therefore quashed, while the authorities were left free to proceed in accordance with law after proper enquiry.

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Issues: Whether sales tax arrears due from a firm could be recovered by attaching the petitioner's self-acquired immovable property on the premise that his wife was a partner in the firm and allegedly a member of a Hindu undivided family.

Analysis: The notices were issued to recover arrears from the firm by proceeding against the petitioner's property. The legal basis invoked was section 15B of the Andhra Pradesh General Sales Tax Act, 1957, but that provision only permits assessment and continuation of proceedings in the circumstances stated therein and does not extend to attaching the personal immovable property of a person merely because his spouse is a partner in the defaulting firm. The impugned notice did not record any finding that the property belonged to a Hindu undivided family, and the petitioner's assertion that the property was self-acquired was not disputed. Even assuming the wife was a member of a Hindu undivided family, recovery could be pursued only against the family property and not against the petitioner's separate property.

Conclusion: The recovery notices could not lawfully be sustained against the petitioner's self-acquired property and were quashed.

Final Conclusion: The petitioner succeeded, and the authorities were left free to proceed in accordance with law for recovery of the sales tax dues after making any necessary enquiry regarding the nature of the property.

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