https://www.taxtmi.com/caselaws?id=150953 A statutory transfer of an entire business can make the transferee liable for the transferor's unpaid fiscal dues, because the legal fiction in the sales tax law extends to tax, penalty and interest and prevents evasion through business transfer. The recovery of such dues through the prescribed certificate proceedings was upheld as part of a self-contained statutory scheme, and was not discriminatory merely because civil procedure may differ; the Act did not provide concurrent civil suit recovery. The writ challenge was also rejected because it was brought after the transfer, assessment and statutory recovery proceedings, and was barred by delay and laches. en-us Tue, 15 Jan 1974 00:00:00 +0530 Sat, 25 May 2013 10:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150953 A statutory transfer of an entire business can make the transferee liable for the transferor's unpaid fiscal dues, because the legal fiction in the sales tax law extends to tax, penalty and interest and prevents evasion through business transfer. The recovery of such dues through the prescribed certificate proceedings was upheld as part of a self-contained statutory scheme, and was not discriminatory merely because civil procedure may differ; the Act did not provide concurrent civil suit recovery. The writ challenge was also rejected because it was brought after the transfer, assessment and statutory recovery proceedings, and was barred by delay and laches. Case-Laws VAT and Sales Tax Tue, 15 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150953