https://www.taxtmi.com/caselaws?id=157392 Advance tax shown in monthly statements under section 12B(1) of the Karnataka Sales Tax Act was treated as an amount due for recovery under section 13 when the statements were accepted as neither incorrect nor incomplete; dishonoured cheques did not by themselves require a provisional assessment under section 12B(2), so recovery could proceed without it. A notice under section 14 could not, however, be enforced against a third party who validly objected under section 14(5) that no amount was due or held for the dealer on the relevant date, because that statutory objection barred compulsion to pay the assessing authority. en-us Wed, 13 Apr 1994 00:00:00 +0530 Fri, 04 Oct 2013 17:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157392 Advance tax shown in monthly statements under section 12B(1) of the Karnataka Sales Tax Act was treated as an amount due for recovery under section 13 when the statements were accepted as neither incorrect nor incomplete; dishonoured cheques did not by themselves require a provisional assessment under section 12B(2), so recovery could proceed without it. A notice under section 14 could not, however, be enforced against a third party who validly objected under section 14(5) that no amount was due or held for the dealer on the relevant date, because that statutory objection barred compulsion to pay the assessing authority. Case-Laws VAT and Sales Tax Wed, 13 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157392