https://www.taxtmi.com/caselaws?id=150502 A recovery notice under section 13-A of the Orissa Sales Tax Act must clearly identify the defaulting dealer and state the arrears consistently with the statutory form. Although recovery action could in principle be taken for arrears attributable to a non-resident company, the notice here described the petitioner as the defaulting dealer, omitted any reference to the company, and contained inconsistent amounts in the notices and counter-affidavit. The defect meant the demand was not in conformity with the statutory requirements, so the notices were invalid and were quashed in favour of the assessee. en-us Tue, 07 Mar 1972 00:00:00 +0530 Fri, 17 May 2013 16:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150502 A recovery notice under section 13-A of the Orissa Sales Tax Act must clearly identify the defaulting dealer and state the arrears consistently with the statutory form. Although recovery action could in principle be taken for arrears attributable to a non-resident company, the notice here described the petitioner as the defaulting dealer, omitted any reference to the company, and contained inconsistent amounts in the notices and counter-affidavit. The defect meant the demand was not in conformity with the statutory requirements, so the notices were invalid and were quashed in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 07 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150502