https://www.taxtmi.com/caselaws?id=128663 Section 32 of the Mysore Sales Tax Act, 1957 did not bar a criminal court from examining whether an alleged transferee of business was in fact liable for the amount claimed before recovery proceedings were taken under section 13(3)(b). The provision only prevents questioning an assessed or levied tax liability, and it did not apply where the petitioner had not been assessed or subjected to a levy. The court emphasised that liability had first to be determined by the proper authority, and a contrary reading would allow coercive recovery without prior determination. The petition succeeded and the impugned orders were quashed. en-us Thu, 16 Aug 1962 00:00:00 +0530 Wed, 10 Apr 2013 10:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128663 Section 32 of the Mysore Sales Tax Act, 1957 did not bar a criminal court from examining whether an alleged transferee of business was in fact liable for the amount claimed before recovery proceedings were taken under section 13(3)(b). The provision only prevents questioning an assessed or levied tax liability, and it did not apply where the petitioner had not been assessed or subjected to a levy. The court emphasised that liability had first to be determined by the proper authority, and a contrary reading would allow coercive recovery without prior determination. The petition succeeded and the impugned orders were quashed. Case-Laws VAT and Sales Tax Thu, 16 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128663