https://www.taxtmi.com/caselaws?id=153921 Revenue recovery proceedings could be initiated in another district under the Revenue Recovery Act, 1890, because section 3 authorises enforcement of public demands outside the district where the demand arose; the Madras recovery steps were therefore maintainable. The writ court also declined to examine the validity of the penalty levy under section 36(3) of the Bombay Sales Tax Act, 1959 at the execution stage, since the penalty orders had already been pursued in appeal and then left unchallenged. A writ petition directed only against the recovery memo was not the proper forum to reopen the original levy or constitutional challenge. en-us Tue, 22 Dec 1981 00:00:00 +0530 Thu, 01 Aug 2013 16:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153921 Revenue recovery proceedings could be initiated in another district under the Revenue Recovery Act, 1890, because section 3 authorises enforcement of public demands outside the district where the demand arose; the Madras recovery steps were therefore maintainable. The writ court also declined to examine the validity of the penalty levy under section 36(3) of the Bombay Sales Tax Act, 1959 at the execution stage, since the penalty orders had already been pursued in appeal and then left unchallenged. A writ petition directed only against the recovery memo was not the proper forum to reopen the original levy or constitutional challenge. Case-Laws VAT and Sales Tax Tue, 22 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153921