https://www.taxtmi.com/caselaws?id=156443 Service of notice in Form VII-L under rule 49E(2) of the Bengal Sales Tax Rules, 1941 was a mandatory condition precedent for recovery of interest where the interest determined exceeded any amount already paid; in its absence, recovery could not lawfully proceed. The certificate proceedings based on the aggregate demands were therefore set aside. The assessee was also given liberty to file or restore statutory appeals for the relevant assessment years on payment of the admitted tax, penalty and interest within the time fixed by the order. en-us Fri, 15 Dec 1989 00:00:00 +0530 Thu, 19 Sep 2013 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156443 Service of notice in Form VII-L under rule 49E(2) of the Bengal Sales Tax Rules, 1941 was a mandatory condition precedent for recovery of interest where the interest determined exceeded any amount already paid; in its absence, recovery could not lawfully proceed. The certificate proceedings based on the aggregate demands were therefore set aside. The assessee was also given liberty to file or restore statutory appeals for the relevant assessment years on payment of the admitted tax, penalty and interest within the time fixed by the order. Case-Laws VAT and Sales Tax Fri, 15 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156443