https://www.taxtmi.com/caselaws?id=161722 Proceedings under section 38 of the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 can be sustained only after the authority establishes, on proper inquiry, that money is actually payable by the petitioner to the defaulting dealer and that the attached goods belong to that dealer or are otherwise liable to attachment. Where the factual basis for disputed liability and ownership has not been categorically found, attachment cannot be upheld without evidence-based verification. The matter was remanded to the Commercial Tax Officer for fresh inquiry and a reasoned determination on those issues. en-us Mon, 21 Oct 2002 00:00:00 +0530 Tue, 04 Feb 2014 17:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161722 Proceedings under section 38 of the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 can be sustained only after the authority establishes, on proper inquiry, that money is actually payable by the petitioner to the defaulting dealer and that the attached goods belong to that dealer or are otherwise liable to attachment. Where the factual basis for disputed liability and ownership has not been categorically found, attachment cannot be upheld without evidence-based verification. The matter was remanded to the Commercial Tax Officer for fresh inquiry and a reasoned determination on those issues. Case-Laws VAT and Sales Tax Mon, 21 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161722