https://www.taxtmi.com/caselaws?id=160862 Recovery against sureties under a bond is confined to the contractual liability they expressly undertook. Where the bond authorises recovery only up to a specified secured sum, tax arrears cannot be enforced against the sureties beyond that limit, even if the defaulting assessee remains liable for the balance from her own assets. The surety may be proceeded against, but only within the amount covered by the bond, and any excess recovery must be pursued against the principal defaulter. en-us Mon, 01 Apr 2002 00:00:00 +0530 Wed, 25 Dec 2013 17:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160862 Recovery against sureties under a bond is confined to the contractual liability they expressly undertook. Where the bond authorises recovery only up to a specified secured sum, tax arrears cannot be enforced against the sureties beyond that limit, even if the defaulting assessee remains liable for the balance from her own assets. The surety may be proceeded against, but only within the amount covered by the bond, and any excess recovery must be pursued against the principal defaulter. Case-Laws VAT and Sales Tax Mon, 01 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160862