https://www.taxtmi.com/caselaws?id=157709 A special acquisition statute transferred the undertaking to a Government company while creating a separate mechanism for pre-appointed-day liabilities. Prior-period sales tax could not be recovered by direct coercive action against the Government company; the claim had to be pursued before the Commissioner of Payments under the statute's overriding scheme for discharge of dues. The demand for pre-deposit as a condition for hearing the assessee's appeal was also unsustainable, because the appeal concerned the tax quantum and not the distinct question of liability under the acquisition regime. The recovery of pre-transfer tax liabilities therefore had to follow the special statutory mechanism. en-us Mon, 15 Feb 1993 00:00:00 +0530 Wed, 09 Oct 2013 17:59:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157709 A special acquisition statute transferred the undertaking to a Government company while creating a separate mechanism for pre-appointed-day liabilities. Prior-period sales tax could not be recovered by direct coercive action against the Government company; the claim had to be pursued before the Commissioner of Payments under the statute's overriding scheme for discharge of dues. The demand for pre-deposit as a condition for hearing the assessee's appeal was also unsustainable, because the appeal concerned the tax quantum and not the distinct question of liability under the acquisition regime. The recovery of pre-transfer tax liabilities therefore had to follow the special statutory mechanism. Case-Laws VAT and Sales Tax Mon, 15 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157709