https://www.taxtmi.com/caselaws?id=128245 Sales tax arrears of a deceased dealer were treated as a debt recoverable from the estate in the hands of the legal representative, and the court held that valid delegated legislation could authorise recovery against that estate. The repeal of the earlier sales tax law did not extinguish accrued liabilities, and the statutory framework preserved enforcement of arrears through revenue recovery proceedings. The court also held that writ relief was inappropriate where the Revenue Recovery Act provided an efficacious civil remedy by suit, so the petition was not maintainable in view of the alternative statutory remedy. en-us Mon, 04 Apr 1960 00:00:00 +0530 Sat, 30 Mar 2013 13:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128245 Sales tax arrears of a deceased dealer were treated as a debt recoverable from the estate in the hands of the legal representative, and the court held that valid delegated legislation could authorise recovery against that estate. The repeal of the earlier sales tax law did not extinguish accrued liabilities, and the statutory framework preserved enforcement of arrears through revenue recovery proceedings. The court also held that writ relief was inappropriate where the Revenue Recovery Act provided an efficacious civil remedy by suit, so the petition was not maintainable in view of the alternative statutory remedy. Case-Laws VAT and Sales Tax Mon, 04 Apr 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128245