https://www.taxtmi.com/caselaws?id=161005 A retiring partner challenged coercive sale of attached property, arguing that liability covered only a limited period and that his retirement from the firm had been intimated. The Kerala High Court noted that attachment had already been effected and only the sale stage remained, but held that the authority had to conduct the enquiry under section 17(3) of the Kerala General Sales Tax Act, 1963 on the petitioner's representation, after giving him an opportunity of hearing and considering the materials produced. Pending that enquiry, the sale proceedings were to remain in abeyance, while proceedings against the other partners or the firm's assets could continue. en-us Tue, 14 Aug 2001 00:00:00 +0530 Sat, 28 Dec 2013 12:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161005 A retiring partner challenged coercive sale of attached property, arguing that liability covered only a limited period and that his retirement from the firm had been intimated. The Kerala High Court noted that attachment had already been effected and only the sale stage remained, but held that the authority had to conduct the enquiry under section 17(3) of the Kerala General Sales Tax Act, 1963 on the petitioner's representation, after giving him an opportunity of hearing and considering the materials produced. Pending that enquiry, the sale proceedings were to remain in abeyance, while proceedings against the other partners or the firm's assets could continue. Case-Laws VAT and Sales Tax Tue, 14 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161005