https://www.taxtmi.com/caselaws?id=128972 Recovery of sales tax arrears under section 33(4) of the Madhya Pradesh General Sales Tax Act, 1958 requires the taxing authority to first establish the factual basis for fastening liability on a partner, member of a firm, association, or joint Hindu family after discontinuance of business. The authority acts quasi-judicially and must consider jurisdictional objections and give a fair hearing before issuing coercive recovery process. Where the person concerned disputes both membership and any assumed liability, summary rejection of objections without enquiry breaches natural justice. The recovery certificate and consequential orders were therefore liable to be quashed, though fresh action was left open on properly ascertained facts after hearing the person concerned. en-us Thu, 15 Jul 1965 00:00:00 +0530 Mon, 15 Apr 2013 17:40:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128972 Recovery of sales tax arrears under section 33(4) of the Madhya Pradesh General Sales Tax Act, 1958 requires the taxing authority to first establish the factual basis for fastening liability on a partner, member of a firm, association, or joint Hindu family after discontinuance of business. The authority acts quasi-judicially and must consider jurisdictional objections and give a fair hearing before issuing coercive recovery process. Where the person concerned disputes both membership and any assumed liability, summary rejection of objections without enquiry breaches natural justice. The recovery certificate and consequential orders were therefore liable to be quashed, though fresh action was left open on properly ascertained facts after hearing the person concerned. Case-Laws VAT and Sales Tax Thu, 15 Jul 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128972