https://www.taxtmi.com/caselaws?id=150524 Section 26(1) of the Tamil Nadu General Sales Tax Act was construed to permit a sales tax authority to issue notice to a court holding money on behalf of an assessee. The expression "person" was interpreted in its wider sense, and the court was not excluded from that category. Objections based on clauses (4) and (6) failed because those provisions deal only with the consequences of non-compliance by the person served with notice. If the authority has jurisdiction to issue the notice, the court served with it must comply. en-us Wed, 13 Sep 1972 00:00:00 +0530 Sat, 18 May 2013 12:15:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150524 Section 26(1) of the Tamil Nadu General Sales Tax Act was construed to permit a sales tax authority to issue notice to a court holding money on behalf of an assessee. The expression "person" was interpreted in its wider sense, and the court was not excluded from that category. Objections based on clauses (4) and (6) failed because those provisions deal only with the consequences of non-compliance by the person served with notice. If the authority has jurisdiction to issue the notice, the court served with it must comply. Case-Laws VAT and Sales Tax Wed, 13 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150524