https://www.taxtmi.com/caselaws?id=159555 Section 25 of the Kerala General Sales Tax Act, 1963 could be invoked only to recover amounts already due as arrears of tax or other sums, and liability arose only after an assessment order and the consequential demand notice were served. Because no assessment order or demand notice had been issued, no amount could be treated as due from the dealer. The notice freezing payments and insisting on a clearance certificate was also issued despite a subsisting court stay on recovery proceedings, so the exercise of power was improper and without authority. The notice was therefore unauthorised and illegal, and its quashing was upheld. en-us Thu, 07 Nov 1991 00:00:00 +0530 Wed, 27 Nov 2013 13:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159555 Section 25 of the Kerala General Sales Tax Act, 1963 could be invoked only to recover amounts already due as arrears of tax or other sums, and liability arose only after an assessment order and the consequential demand notice were served. Because no assessment order or demand notice had been issued, no amount could be treated as due from the dealer. The notice freezing payments and insisting on a clearance certificate was also issued despite a subsisting court stay on recovery proceedings, so the exercise of power was improper and without authority. The notice was therefore unauthorised and illegal, and its quashing was upheld. Case-Laws VAT and Sales Tax Thu, 07 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159555