https://www.taxtmi.com/caselaws?id=161319 Section 48 of the Gujarat Sales Tax Act, 1969 creates a special garnishee recovery mechanism enabling recovery from a person indebted to a dealer for tax arrears. Where notice was served on the firm and a partner appeared and admitted the debt in writing, the subsequent payment to the dealer after service of notice did not defeat the statutory liability. The record also showed that the firm had an opportunity to be heard, so the proceedings were not vitiated by breach of natural justice. The recovery action was therefore upheld and the petitioners were not entitled to relief. en-us Mon, 25 Feb 2002 00:00:00 +0530 Tue, 14 Jan 2014 17:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161319 Section 48 of the Gujarat Sales Tax Act, 1969 creates a special garnishee recovery mechanism enabling recovery from a person indebted to a dealer for tax arrears. Where notice was served on the firm and a partner appeared and admitted the debt in writing, the subsequent payment to the dealer after service of notice did not defeat the statutory liability. The record also showed that the firm had an opportunity to be heard, so the proceedings were not vitiated by breach of natural justice. The recovery action was therefore upheld and the petitioners were not entitled to relief. Case-Laws VAT and Sales Tax Mon, 25 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161319