https://www.taxtmi.com/caselaws?id=141055 Recovery of sales tax arrears against a person allegedly liable for another assessee's dues requires prior adjudication by the competent authority. Liability must be determined by a valid assessment or fastening order after notice and consideration of objections; without that, recovery proceedings are without jurisdiction. The statutory recovery scheme does not permit coercive collection first and later resort to civil proceedings, and the provisions on special recovery, joint family business, and transferee liability likewise presuppose prior determination and hearing. Where no order had been made against the persons proceeded against, the demand and recovery could not be sustained. en-us Thu, 22 Jul 1965 00:00:00 +0530 Thu, 18 Apr 2013 15:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141055 Recovery of sales tax arrears against a person allegedly liable for another assessee's dues requires prior adjudication by the competent authority. Liability must be determined by a valid assessment or fastening order after notice and consideration of objections; without that, recovery proceedings are without jurisdiction. The statutory recovery scheme does not permit coercive collection first and later resort to civil proceedings, and the provisions on special recovery, joint family business, and transferee liability likewise presuppose prior determination and hearing. Where no order had been made against the persons proceeded against, the demand and recovery could not be sustained. Case-Laws VAT and Sales Tax Thu, 22 Jul 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141055