https://www.taxtmi.com/caselaws?id=162187 Immovable property furnished as security at sales tax registration can be proceeded against for recovery of the dealer's arrears when the statutory scheme treats that security as available for realisation of tax payable. Reading the registration provisions and the revenue recovery law together, the Tribunal noted that security given under the Tamil Nadu General Sales Tax Act was enforceable through the same recovery machinery applicable to revenue defaulters and sureties. The auction notice was therefore upheld, and the challenge failed because the secured tax dues could be enforced against the property offered as security. en-us Wed, 29 Jan 2003 00:00:00 +0530 Thu, 20 Feb 2014 16:04:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162187 Immovable property furnished as security at sales tax registration can be proceeded against for recovery of the dealer's arrears when the statutory scheme treats that security as available for realisation of tax payable. Reading the registration provisions and the revenue recovery law together, the Tribunal noted that security given under the Tamil Nadu General Sales Tax Act was enforceable through the same recovery machinery applicable to revenue defaulters and sureties. The auction notice was therefore upheld, and the challenge failed because the secured tax dues could be enforced against the property offered as security. Case-Laws VAT and Sales Tax Wed, 29 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162187