https://www.taxtmi.com/caselaws?id=160624 Where Section 17 of the Andhra Pradesh General Sales Tax Act provides that outstanding dues are recoverable as arrears of land revenue, a garnishee notice issued outside that statutory mode is incompetent. The court read the recovery provision strictly and noted that no proceedings had been initiated under the A.P. Land Revenue Act, which was the lawful mechanism for such recovery. On that basis, the garnishee notice could not be sustained and was set aside. en-us Wed, 18 Oct 2000 00:00:00 +0530 Fri, 20 Dec 2013 18:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160624 Where Section 17 of the Andhra Pradesh General Sales Tax Act provides that outstanding dues are recoverable as arrears of land revenue, a garnishee notice issued outside that statutory mode is incompetent. The court read the recovery provision strictly and noted that no proceedings had been initiated under the A.P. Land Revenue Act, which was the lawful mechanism for such recovery. On that basis, the garnishee notice could not be sustained and was set aside. Case-Laws VAT and Sales Tax Wed, 18 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160624