https://www.taxtmi.com/caselaws?id=159160 The High Court of Andhra Pradesh disposed of writ petitions challenging the collection of post-dated cheques by officials without proper assessment. The Court expressed doubts about the voluntary nature of the cheques' collection, emphasizing the need for tax collection to adhere to legal procedures. Interim directions were given not to encash the cheques, ordering their return to the petitioners. The respondents were instructed to undertake proper assessment steps, including issuing notices and initiating penalty proceedings if required. The petitioners were directed to pay the demanded tax, preserving their right to appeal. en-us Wed, 17 Dec 1997 00:00:00 +0530 Sat, 16 Nov 2013 16:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159160 The High Court of Andhra Pradesh disposed of writ petitions challenging the collection of post-dated cheques by officials without proper assessment. The Court expressed doubts about the voluntary nature of the cheques' collection, emphasizing the need for tax collection to adhere to legal procedures. Interim directions were given not to encash the cheques, ordering their return to the petitioners. The respondents were instructed to undertake proper assessment steps, including issuing notices and initiating penalty proceedings if required. The petitioners were directed to pay the demanded tax, preserving their right to appeal. Case-Laws VAT and Sales Tax Wed, 17 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159160