https://www.taxtmi.com/caselaws?id=161211 Ex parte assessment remained valid because notices were served, no authorised representative established a valid adjournment request, and no denial of reasonable hearing was shown. Assessment under the West Bengal Sales Tax Act was competent where it relied on enquiry information known to and undisputed by the dealer, satisfying the statutory precondition. Bank-account attachment through garnishee proceedings was lawful after demand became recoverable; a contemplated or subsequently filed appeal or stay application did not automatically bar recovery without a statutory prohibition. Attached accounts were to be released upon deposit of the outstanding balance as security, with early disposal of the stay application required. en-us Wed, 25 Mar 1998 00:00:00 +0530 Thu, 09 Jan 2014 17:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161211 Ex parte assessment remained valid because notices were served, no authorised representative established a valid adjournment request, and no denial of reasonable hearing was shown. Assessment under the West Bengal Sales Tax Act was competent where it relied on enquiry information known to and undisputed by the dealer, satisfying the statutory precondition. Bank-account attachment through garnishee proceedings was lawful after demand became recoverable; a contemplated or subsequently filed appeal or stay application did not automatically bar recovery without a statutory prohibition. Attached accounts were to be released upon deposit of the outstanding balance as security, with early disposal of the stay application required. Case-Laws VAT and Sales Tax Wed, 25 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161211