https://www.taxtmi.com/caselaws?id=155977 A special and speedier recovery mechanism for sales tax dues from defaulting dealers was upheld as constitutionally valid because it did not create a new tax liability, operated as an ancillary recovery measure, and was neither arbitrary nor discriminatory merely because it was more drastic than the ordinary mode of recovery. The notices issued under that mechanism were, however, required to be re-examined because coercive recovery could be invoked only after the dealer had failed to pay within the time allowed and had become, or was deemed to have become, a defaulter; no further recovery action could proceed until such reconsideration after hearing the petitioners. en-us Fri, 21 Jul 1989 00:00:00 +0530 Wed, 11 Sep 2013 15:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155977 A special and speedier recovery mechanism for sales tax dues from defaulting dealers was upheld as constitutionally valid because it did not create a new tax liability, operated as an ancillary recovery measure, and was neither arbitrary nor discriminatory merely because it was more drastic than the ordinary mode of recovery. The notices issued under that mechanism were, however, required to be re-examined because coercive recovery could be invoked only after the dealer had failed to pay within the time allowed and had become, or was deemed to have become, a defaulter; no further recovery action could proceed until such reconsideration after hearing the petitioners. Case-Laws VAT and Sales Tax Fri, 21 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155977