https://www.taxtmi.com/caselaws?id=152745 A subordinate revenue officer in charge of a division may exercise the Collector's powers under sections 48 and 49 of the Revenue Recovery Act, 1864, because the 1828 Regulation operates ex officio and was not impliedly repealed by the 1961 Delegation Act. However, recovery proceedings require a valid statutory foundation: the demand notice under section 16(1) of the Andhra Pradesh General Sales Tax Act, 1957 had to allow the prescribed period, or a shorter period supported by recorded reasons. As the notice granted only seven days without recorded reasons, it was invalid, the tax was not lawfully in arrears, and detention based on that notice could not stand. en-us Fri, 30 Dec 1977 00:00:00 +0530 Tue, 09 Jul 2013 16:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152745 A subordinate revenue officer in charge of a division may exercise the Collector's powers under sections 48 and 49 of the Revenue Recovery Act, 1864, because the 1828 Regulation operates ex officio and was not impliedly repealed by the 1961 Delegation Act. However, recovery proceedings require a valid statutory foundation: the demand notice under section 16(1) of the Andhra Pradesh General Sales Tax Act, 1957 had to allow the prescribed period, or a shorter period supported by recorded reasons. As the notice granted only seven days without recorded reasons, it was invalid, the tax was not lawfully in arrears, and detention based on that notice could not stand. Case-Laws VAT and Sales Tax Fri, 30 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152745