https://www.taxtmi.com/caselaws?id=154487 Arrears of sales tax recoverable as arrears of land revenue could be pursued through the Revenue Recovery Act, 1890, and sections 3 and 5 were read together to permit the Collector to initiate recovery and transmit the certificate for enforcement in the district where recovery was to be made. The Act also allowed the Collector to delegate the signing of the certificate under section 3(2). Because the officer who signed the certificate had been authorised by the Collector of Bombay, the certificate was not invalid merely for being signed on the Collector's behalf. The challenge to the recovery proceedings therefore failed. en-us Thu, 13 Dec 1984 00:00:00 +0530 Wed, 21 Aug 2013 18:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154487 Arrears of sales tax recoverable as arrears of land revenue could be pursued through the Revenue Recovery Act, 1890, and sections 3 and 5 were read together to permit the Collector to initiate recovery and transmit the certificate for enforcement in the district where recovery was to be made. The Act also allowed the Collector to delegate the signing of the certificate under section 3(2). Because the officer who signed the certificate had been authorised by the Collector of Bombay, the certificate was not invalid merely for being signed on the Collector's behalf. The challenge to the recovery proceedings therefore failed. Case-Laws VAT and Sales Tax Thu, 13 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154487