https://www.taxtmi.com/caselaws?id=157586 The Orissa Sales Tax Act distinguishes ordinary recovery from the special recovery process by attachment. Where the authority extends the time for payment under the second proviso to section 13(5), section 13-A(7) bars resort to attachment until the extended period expires, so the dealer cannot be treated as a defaulter during that time. The commentary also notes that if an assessment is reduced, a revised notice of demand is required before default consequences can arise. On this construction, an attachment issued while the payment time remained extended could not be sustained and had to be vacated. en-us Wed, 12 Jun 1991 00:00:00 +0530 Tue, 08 Oct 2013 14:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157586 The Orissa Sales Tax Act distinguishes ordinary recovery from the special recovery process by attachment. Where the authority extends the time for payment under the second proviso to section 13(5), section 13-A(7) bars resort to attachment until the extended period expires, so the dealer cannot be treated as a defaulter during that time. The commentary also notes that if an assessment is reduced, a revised notice of demand is required before default consequences can arise. On this construction, an attachment issued while the payment time remained extended could not be sustained and had to be vacated. Case-Laws VAT and Sales Tax Wed, 12 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157586