Revenue recovery for sales tax dues sustained where penalties and unpaid liabilities were admitted by departmental instructions.

Revenue recovery for sales tax-related dues was challenged on the ground that no tax liability was outstanding, but departmental instructions showed that penalties had been levied for non-filing of returns and non-renewal of registration for different periods, and that the amount sought to be recovered represented the admitted dues. Because the factual premise of the writ challenge was incorrect, no ground was made out to interfere with the recovery action, and the recovery proceedings were upheld.

---

---

Issues: Whether the revenue recovery notice issued for realising the sales tax-related dues was liable to be interfered with on the ground that the petitioner was not a defaulter.

Analysis: The writ petition challenged the recovery notice on the premise that no tax liability was outstanding. On instructions obtained from the department, it was found that penalties had been levied for non-filing of returns and non-renewal of registration for different periods, and that the total amount due from the petitioner was the amount sought to be recovered. In view of these admitted departmental instructions, the factual basis of the challenge was not correct, and no ground was made out for interference with the recovery action.

Conclusion: The recovery proceedings were upheld and the writ petition was dismissed.

---