https://www.taxtmi.com/caselaws?id=152288 Arrears of sales tax and statutory interest were recoverable under the governing Act without any separate prior assessment or demand notice for interest, so the objection based on absence of a specific demand failed. Where recovery certificates covered earlier outstanding dues, the recovery authorities were entitled to appropriate payments towards those recoverable arrears, and the debtor could not unilaterally earmark the payment for one demand to defeat adjustment against other outstanding liabilities. The writ petition disclosed no ground for interference, and the recovery proceedings were sustained. en-us Wed, 18 Jan 1978 00:00:00 +0530 Thu, 04 Jul 2013 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152288 Arrears of sales tax and statutory interest were recoverable under the governing Act without any separate prior assessment or demand notice for interest, so the objection based on absence of a specific demand failed. Where recovery certificates covered earlier outstanding dues, the recovery authorities were entitled to appropriate payments towards those recoverable arrears, and the debtor could not unilaterally earmark the payment for one demand to defeat adjustment against other outstanding liabilities. The writ petition disclosed no ground for interference, and the recovery proceedings were sustained. Case-Laws VAT and Sales Tax Wed, 18 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152288