https://www.taxtmi.com/caselaws?id=157575 The Tamil Nadu General Sales Tax Act, 1959 permits assessed tax to be treated as immediately recoverable, with section 24 requiring payment on demand and creating a charge on the dealer's property on default. The Act also authorises recovery as arrears of land revenue, including garnishee and revenue recovery proceedings. Mere filing of an appeal does not suspend liability to pay, and recovery is barred only where the appellate or revisional authority has granted a suspensory direction and the dealer complies with it. On the plain language of the statute, equitable considerations cannot override these express recovery provisions, so recovery may continue during appeal absent a stay. en-us Thu, 28 Oct 1993 00:00:00 +0530 Tue, 08 Oct 2013 13:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157575 The Tamil Nadu General Sales Tax Act, 1959 permits assessed tax to be treated as immediately recoverable, with section 24 requiring payment on demand and creating a charge on the dealer's property on default. The Act also authorises recovery as arrears of land revenue, including garnishee and revenue recovery proceedings. Mere filing of an appeal does not suspend liability to pay, and recovery is barred only where the appellate or revisional authority has granted a suspensory direction and the dealer complies with it. On the plain language of the statute, equitable considerations cannot override these express recovery provisions, so recovery may continue during appeal absent a stay. Case-Laws VAT and Sales Tax Thu, 28 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157575