https://www.taxtmi.com/caselaws?id=148733 Section 21 of the Bihar Sales Tax Act, 1959, which permits recovery by notice to debtors of a dealer, was upheld as not violating Article 14 because it was read with an implied duty on the prescribed authority to consider the dealer's objection and amend or revoke an incorrect demand. The availability of objection, appeal, revision, and writ remedies was treated as adequate procedural protection. However, the impugned recovery order and revised notice failed because the demand figures were inconsistent, unexplained, and not dealt with in a reasoned manner. The order was quashed and the matter remitted for fresh consideration of the objection in accordance with law. en-us Tue, 27 Jan 1970 00:00:00 +0530 Thu, 02 May 2013 17:11:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148733 Section 21 of the Bihar Sales Tax Act, 1959, which permits recovery by notice to debtors of a dealer, was upheld as not violating Article 14 because it was read with an implied duty on the prescribed authority to consider the dealer's objection and amend or revoke an incorrect demand. The availability of objection, appeal, revision, and writ remedies was treated as adequate procedural protection. However, the impugned recovery order and revised notice failed because the demand figures were inconsistent, unexplained, and not dealt with in a reasoned manner. The order was quashed and the matter remitted for fresh consideration of the objection in accordance with law. Case-Laws VAT and Sales Tax Tue, 27 Jan 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148733