https://www.taxtmi.com/caselaws?id=155567 Recovery under section 11-A of the Rajasthan Sales Tax Act, 1954 could not be initiated before expiry of the payment period granted in a valid demand notice issued after provisional assessment under section 7-B. Rule 31 required service of a demand notice allowing at least fifteen days for payment, unless a shorter period was justified in exceptional circumstances, and section 11-A operated only after default in complying with that notice. Because the composite notice was issued before the time allowed had expired, the recovery action was premature and not in conformity with section 11-A read with Rule 31; the notice was therefore invalid and quashed. en-us Thu, 29 Sep 1988 00:00:00 +0530 Thu, 05 Sep 2013 15:03:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155567 Recovery under section 11-A of the Rajasthan Sales Tax Act, 1954 could not be initiated before expiry of the payment period granted in a valid demand notice issued after provisional assessment under section 7-B. Rule 31 required service of a demand notice allowing at least fifteen days for payment, unless a shorter period was justified in exceptional circumstances, and section 11-A operated only after default in complying with that notice. Because the composite notice was issued before the time allowed had expired, the recovery action was premature and not in conformity with section 11-A read with Rule 31; the notice was therefore invalid and quashed. Case-Laws VAT and Sales Tax Thu, 29 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155567