https://www.taxtmi.com/caselaws?id=159788 Section 9D of the Rajasthan Sales Tax Act, 1954 could not be used to recover a company's tax, interest and penalty dues from the petitioner because the company was found to be a public limited company, while the provision was confined to private limited companies. That recovery action against the petitioner was therefore impermissible. A notice proposing prosecution under section 16(3)(h) was not quashed, because whether the statutory ingredients for prosecution were satisfied depended on disputed questions of fact that could not be decided in writ proceedings. The petitioner was required to reply and contest the matter before the competent authority. en-us Wed, 30 Oct 1996 00:00:00 +0530 Mon, 02 Dec 2013 12:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159788 Section 9D of the Rajasthan Sales Tax Act, 1954 could not be used to recover a company's tax, interest and penalty dues from the petitioner because the company was found to be a public limited company, while the provision was confined to private limited companies. That recovery action against the petitioner was therefore impermissible. A notice proposing prosecution under section 16(3)(h) was not quashed, because whether the statutory ingredients for prosecution were satisfied depended on disputed questions of fact that could not be decided in writ proceedings. The petitioner was required to reply and contest the matter before the competent authority. Case-Laws VAT and Sales Tax Wed, 30 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159788