https://www.taxtmi.com/caselaws?id=140066 Recovery as arrears of land revenue under the Bombay Sales Tax Act, 1959 was confined to unpaid tax, penalty or forfeiture within section 38(5), and did not extend to a separate contractual liability of a surety under a surety bond. The amount claimed from the surety did not become tax or penalty merely because it secured another person's sales tax dues. Section 187 of the Bombay Land Revenue Code, 1879 also did not help the State, because the bond contained no express stipulation that the surety's liability was recoverable as arrears of land revenue. The writ relief was therefore granted against such recovery. en-us Fri, 04 Dec 1964 00:00:00 +0530 Thu, 18 Apr 2013 11:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140066 Recovery as arrears of land revenue under the Bombay Sales Tax Act, 1959 was confined to unpaid tax, penalty or forfeiture within section 38(5), and did not extend to a separate contractual liability of a surety under a surety bond. The amount claimed from the surety did not become tax or penalty merely because it secured another person's sales tax dues. Section 187 of the Bombay Land Revenue Code, 1879 also did not help the State, because the bond contained no express stipulation that the surety's liability was recoverable as arrears of land revenue. The writ relief was therefore granted against such recovery. Case-Laws VAT and Sales Tax Fri, 04 Dec 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140066