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    <title>1981 (11) TMI 161 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Writ jurisdiction was not ordinarily available to challenge assessment orders where an efficacious appellate remedy existed under the Punjab General Sales Tax Act, so the assessment challenge was not entertained. Recovery against an heir of a deceased partner could proceed only to the extent of assets inherited from the estate, but only after a factual inquiry into what property devolved and after giving the heir an opportunity of hearing. Coercive recovery without such inquiry and hearing was held impermissible in that form, while the assessment orders themselves remained undisturbed.</description>
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    <pubDate>Tue, 03 Nov 1981 00:00:00 +0530</pubDate>
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      <title>1981 (11) TMI 161 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=153220</link>
      <description>Writ jurisdiction was not ordinarily available to challenge assessment orders where an efficacious appellate remedy existed under the Punjab General Sales Tax Act, so the assessment challenge was not entertained. Recovery against an heir of a deceased partner could proceed only to the extent of assets inherited from the estate, but only after a factual inquiry into what property devolved and after giving the heir an opportunity of hearing. Coercive recovery without such inquiry and hearing was held impermissible in that form, while the assessment orders themselves remained undisturbed.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Tue, 03 Nov 1981 00:00:00 +0530</pubDate>
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