https://www.taxtmi.com/caselaws?id=128987 Under section 17 of the Bombay Sales Tax Act, 1953, a Collector may require a person owing money to a dealer, or holding money for the dealer, to pay tax and penalty arrears after notice, with objections available to the noticee. If liability is not disproved, the amount becomes recoverable as arrears of land revenue. Once certified and transmitted, section 3 of the Revenue Recovery Act, 1890 enables recovery by the Collector of another district, and the noticee's remedy lies in the statutory protest-and-suit mechanism under section 4. en-us Mon, 28 Sep 1964 00:00:00 +0530 Tue, 16 Apr 2013 10:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128987 Under section 17 of the Bombay Sales Tax Act, 1953, a Collector may require a person owing money to a dealer, or holding money for the dealer, to pay tax and penalty arrears after notice, with objections available to the noticee. If liability is not disproved, the amount becomes recoverable as arrears of land revenue. Once certified and transmitted, section 3 of the Revenue Recovery Act, 1890 enables recovery by the Collector of another district, and the noticee's remedy lies in the statutory protest-and-suit mechanism under section 4. Case-Laws VAT and Sales Tax Mon, 28 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128987