https://www.taxtmi.com/caselaws?id=148667 Recovery of sales tax arrears against the legal representatives of a deceased assessee required prior service of a notice of demand under the U.P. Sales Tax Act. Although the legal representatives were liable for the arrears, that liability could be enforced only after valid demand was served, because default arises only on non-compliance with such notice. In the absence of any demand notice, they could not be treated as defaulters, and recovery proceedings were unauthorised. The same reasoning applied to interest, since interest could be levied only from a defaulter and no default existed without service of demand. The recovery proceedings, including those for interest, were quashed. en-us Tue, 23 Jul 1968 00:00:00 +0530 Wed, 01 May 2013 17:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148667 Recovery of sales tax arrears against the legal representatives of a deceased assessee required prior service of a notice of demand under the U.P. Sales Tax Act. Although the legal representatives were liable for the arrears, that liability could be enforced only after valid demand was served, because default arises only on non-compliance with such notice. In the absence of any demand notice, they could not be treated as defaulters, and recovery proceedings were unauthorised. The same reasoning applied to interest, since interest could be levied only from a defaulter and no default existed without service of demand. The recovery proceedings, including those for interest, were quashed. Case-Laws VAT and Sales Tax Tue, 23 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148667