https://www.taxtmi.com/caselaws?id=151239 Recovery proceedings for arrears of sales tax were upheld because service of the demand notice on Vasudeo was treated as sufficient in the circumstances. The Court accepted that he had appeared before the assessing authority for the petitioner and produced the books of account, which supported the conclusion that he was not a stranger to the proceedings. The petitioner's earlier arrest for realisation of the arrears and undertaking to pay the tax by instalments further weakened the objection to notice service. The challenge to recovery therefore failed, and the petition was dismissed in favour of the revenue. en-us Fri, 03 Dec 1976 00:00:00 +0530 Mon, 03 Jun 2013 09:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151239 Recovery proceedings for arrears of sales tax were upheld because service of the demand notice on Vasudeo was treated as sufficient in the circumstances. The Court accepted that he had appeared before the assessing authority for the petitioner and produced the books of account, which supported the conclusion that he was not a stranger to the proceedings. The petitioner's earlier arrest for realisation of the arrears and undertaking to pay the tax by instalments further weakened the objection to notice service. The challenge to recovery therefore failed, and the petition was dismissed in favour of the revenue. Case-Laws VAT and Sales Tax Fri, 03 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151239