https://www.taxtmi.com/caselaws?id=160101 The Tribunal set aside the garnishee proceeding initiated under section 57 of the West Bengal Sales Tax Act, 1994, due to procedural errors. It was held that the proceeding should have been initiated in the name of the actual assessee, not just the trade name. The Tribunal directed the stay petition to be promptly heard and disposed of by the appellate authority. The impugned notice on the bank account was revoked, any attachment was deemed invalid, and the applicant was allowed to rectify an error in the tax amount demanded. No costs were awarded. en-us Tue, 02 Feb 1999 00:00:00 +0530 Mon, 09 Dec 2013 17:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160101 The Tribunal set aside the garnishee proceeding initiated under section 57 of the West Bengal Sales Tax Act, 1994, due to procedural errors. It was held that the proceeding should have been initiated in the name of the actual assessee, not just the trade name. The Tribunal directed the stay petition to be promptly heard and disposed of by the appellate authority. The impugned notice on the bank account was revoked, any attachment was deemed invalid, and the applicant was allowed to rectify an error in the tax amount demanded. No costs were awarded. Case-Laws VAT and Sales Tax Tue, 02 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160101