https://www.taxtmi.com/caselaws?id=128933 On default, sales tax arrears under the Madras General Sales Tax Act become immediately due and operate as a charge on the assessee's properties; the Act also permits recovery either as arrears of land revenue or through an application to a Magistrate, who must proceed according to law. An application for recovery could not be returned merely because the defaulter owned no property, and it was improper to do so without issuing notice to the assessee and taking the steps contemplated by section 24(2)(b). en-us Wed, 26 Jun 1963 00:00:00 +0530 Mon, 15 Apr 2013 12:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128933 On default, sales tax arrears under the Madras General Sales Tax Act become immediately due and operate as a charge on the assessee's properties; the Act also permits recovery either as arrears of land revenue or through an application to a Magistrate, who must proceed according to law. An application for recovery could not be returned merely because the defaulter owned no property, and it was improper to do so without issuing notice to the assessee and taking the steps contemplated by section 24(2)(b). Case-Laws VAT and Sales Tax Wed, 26 Jun 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128933