https://www.taxtmi.com/caselaws?id=98455 Sales tax arrears rank in winding up under section 530(1)(a) only if they are due and payable within the statutory twelve-month look-back period; older arrears do not gain priority merely because they are recoverable as land revenue. An assessment final under the Sales Tax Act cannot be ignored in a liquidation claim unless it is set aside through the Act's appellate or revisional remedies, so the official liquidator could not reject the 1959-60 assessment-based claim solely because notice had not been served, though the claim carried no priority over other debts. en-us Fri, 15 Sep 1967 00:00:00 +0530 Fri, 20 Jan 2012 16:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98455 Sales tax arrears rank in winding up under section 530(1)(a) only if they are due and payable within the statutory twelve-month look-back period; older arrears do not gain priority merely because they are recoverable as land revenue. An assessment final under the Sales Tax Act cannot be ignored in a liquidation claim unless it is set aside through the Act's appellate or revisional remedies, so the official liquidator could not reject the 1959-60 assessment-based claim solely because notice had not been served, though the claim carried no priority over other debts. Case-Laws Companies Law Fri, 15 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98455