https://www.taxtmi.com/caselaws?id=128630 A transferee deemed to be the registered dealer under section 19(1) in respect of unpaid tax is treated as such for the full operation of the taxing statute, so the legal fiction extends beyond assessment to recovery proceedings as well. The court also held that the special non obstante recovery power under section 13-A is not displaced by instalment arrangements recorded in certificate proceedings, because the provision allows recovery despite parallel payment terms and the revenue was not shown to have accepted the instalment arrangement. On that reasoning, the recovery action against the transferee was upheld and the writ challenge failed. en-us Fri, 19 Apr 1963 00:00:00 +0530 Tue, 09 Apr 2013 14:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128630 A transferee deemed to be the registered dealer under section 19(1) in respect of unpaid tax is treated as such for the full operation of the taxing statute, so the legal fiction extends beyond assessment to recovery proceedings as well. The court also held that the special non obstante recovery power under section 13-A is not displaced by instalment arrangements recorded in certificate proceedings, because the provision allows recovery despite parallel payment terms and the revenue was not shown to have accepted the instalment arrangement. On that reasoning, the recovery action against the transferee was upheld and the writ challenge failed. Case-Laws VAT and Sales Tax Fri, 19 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128630