https://www.taxtmi.com/caselaws?id=154816 Section 5 of the Revenue Recovery Act, 1890 was read as attracting the general recovery machinery under section 3, including the statutory power to delegate duties connected with issuance of the recovery certificate. The Madras High Court held that this delegation extended to the composite function of preparing and signing the certificate, not merely signing a document already prepared. On that basis, revenue recovery proceedings for sales tax arrears in Tamil Nadu were upheld, and the challenge to territorial competence and validity of the certificate was rejected. en-us Wed, 25 Jun 1986 00:00:00 +0530 Tue, 27 Aug 2013 15:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154816 Section 5 of the Revenue Recovery Act, 1890 was read as attracting the general recovery machinery under section 3, including the statutory power to delegate duties connected with issuance of the recovery certificate. The Madras High Court held that this delegation extended to the composite function of preparing and signing the certificate, not merely signing a document already prepared. On that basis, revenue recovery proceedings for sales tax arrears in Tamil Nadu were upheld, and the challenge to territorial competence and validity of the certificate was rejected. Case-Laws VAT and Sales Tax Wed, 25 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154816