https://www.taxtmi.com/caselaws?id=154792 A Magistrate acting under section 386 of the Code of Criminal Procedure, 1898 read with section 14 of the Sikkim Sales Tax Act, 1983 could issue attachment only in relation to movable property. Although execution for recovery of sales tax dues was maintainable under the Act, that procedural power did not extend to immovable property. The direction to attach immovable property therefore exceeded the jurisdiction conferred by the governing provision and was liable to be quashed. en-us Wed, 01 Jul 1987 00:00:00 +0530 Tue, 27 Aug 2013 14:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154792 A Magistrate acting under section 386 of the Code of Criminal Procedure, 1898 read with section 14 of the Sikkim Sales Tax Act, 1983 could issue attachment only in relation to movable property. Although execution for recovery of sales tax dues was maintainable under the Act, that procedural power did not extend to immovable property. The direction to attach immovable property therefore exceeded the jurisdiction conferred by the governing provision and was liable to be quashed. Case-Laws VAT and Sales Tax Wed, 01 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154792