https://www.taxtmi.com/caselaws?id=150005 An assessee's status and liability, once fixed in assessment proceedings, cannot be reopened or challenged collaterally during recovery proceedings. Where the assessment order identified the petitioner as the assessee and no appeal was filed against that determination, recovery authorities were entitled to proceed on that basis. A plea that a trade union was the real dealer could not be raised to defeat recovery, because the proper to dispute the assessee finding was the assessment process itself, not execution or recovery proceedings. The recovery action was therefore maintainable against the petitioner. en-us Tue, 14 Apr 1970 00:00:00 +0530 Tue, 07 May 2013 17:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150005 An assessee's status and liability, once fixed in assessment proceedings, cannot be reopened or challenged collaterally during recovery proceedings. Where the assessment order identified the petitioner as the assessee and no appeal was filed against that determination, recovery authorities were entitled to proceed on that basis. A plea that a trade union was the real dealer could not be raised to defeat recovery, because the proper to dispute the assessee finding was the assessment process itself, not execution or recovery proceedings. The recovery action was therefore maintainable against the petitioner. Case-Laws VAT and Sales Tax Tue, 14 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150005