https://www.taxtmi.com/caselaws?id=161624 Sales tax dues could not be enforced against a person unless liability was fixed on that person by law. The tribunal found that the petitioner was not shown to be a transferee liable for the defaulting company's past dues, no statutory provision or notification fastened that liability, and the relevant demand notice and assessment order were not served on the petitioner. The certificate proceeding was therefore not legally maintainable and the order refusing to drop it was set aside. As the petitioner's bank account was attached to recover sums without lawful authority, the amount collected was refundable, though the respondents remained free to proceed against the proper debtor in accordance with law. en-us Fri, 31 Jan 2003 00:00:00 +0530 Sat, 01 Feb 2014 18:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161624 Sales tax dues could not be enforced against a person unless liability was fixed on that person by law. The tribunal found that the petitioner was not shown to be a transferee liable for the defaulting company's past dues, no statutory provision or notification fastened that liability, and the relevant demand notice and assessment order were not served on the petitioner. The certificate proceeding was therefore not legally maintainable and the order refusing to drop it was set aside. As the petitioner's bank account was attached to recover sums without lawful authority, the amount collected was refundable, though the respondents remained free to proceed against the proper debtor in accordance with law. Case-Laws VAT and Sales Tax Fri, 31 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161624