https://www.taxtmi.com/caselaws?id=163536 A tax tribunal was held competent to entertain a damages claim arising from an allegedly unlawful sealing of business premises, because the claim was treated as incidental to tax collection and recovery. On the merits, the sealing of the immovable business premises during certificate execution was found unauthorized and illegal, as the recovery framework contemplated attachment and sale rather than sealing in the circumstances. The officer's act was not protected as a good-faith exercise of lawful authority, and the State was held vicariously liable for the wrongful recovery action. As no actual loss was proved, the tribunal declined compensatory relief but awarded nominal exemplary damages. en-us Fri, 07 Dec 2007 00:00:00 +0530 Fri, 04 Apr 2014 11:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163536 A tax tribunal was held competent to entertain a damages claim arising from an allegedly unlawful sealing of business premises, because the claim was treated as incidental to tax collection and recovery. On the merits, the sealing of the immovable business premises during certificate execution was found unauthorized and illegal, as the recovery framework contemplated attachment and sale rather than sealing in the circumstances. The officer's act was not protected as a good-faith exercise of lawful authority, and the State was held vicariously liable for the wrongful recovery action. As no actual loss was proved, the tribunal declined compensatory relief but awarded nominal exemplary damages. Case-Laws VAT and Sales Tax Fri, 07 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163536