https://www.taxtmi.com/caselaws?id=160512 An efficacious statutory revisional remedy under section 83 of the Kerala Revenue Recovery Act was available against the impugned revenue recovery order, so the petitioners were left to pursue revision before the Commissioner with liberty to challenge the order there. The Court also noted that the disputed liability and the steps taken in recovery should be examined by the competent revisional authority on notice and after production of relevant documents. At the same time, sealing and continued possession of the attached building were not supported by the attachment scheme under section 36, which contemplates attachment by affixture of notice and service of copy on the defaulter; restoration of possession was therefore directed for the time being. en-us Mon, 19 Feb 2001 00:00:00 +0530 Thu, 19 Dec 2013 14:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160512 An efficacious statutory revisional remedy under section 83 of the Kerala Revenue Recovery Act was available against the impugned revenue recovery order, so the petitioners were left to pursue revision before the Commissioner with liberty to challenge the order there. The Court also noted that the disputed liability and the steps taken in recovery should be examined by the competent revisional authority on notice and after production of relevant documents. At the same time, sealing and continued possession of the attached building were not supported by the attachment scheme under section 36, which contemplates attachment by affixture of notice and service of copy on the defaulter; restoration of possession was therefore directed for the time being. Case-Laws VAT and Sales Tax Mon, 19 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160512