https://www.taxtmi.com/caselaws?id=164398 Section 15B of the Andhra Pradesh General Sales Tax Act, 1957 permits recovery steps only within its stated scope and does not authorise attachment of a person's self-acquired immovable property merely because the defaulting firm's partner is that person's spouse. The notice also contained no finding that the property belonged to a Hindu undivided family, and the taxpayer's claim that the property was self-acquired was undisputed. Even if the spouse were part of a Hindu undivided family, recovery could be directed only against family property, not separate personal property. The recovery notices were therefore quashed, while the authorities were left free to proceed in accordance with law after proper enquiry. en-us Mon, 25 Jan 2010 00:00:00 +0530 Fri, 17 Oct 2014 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164398 Section 15B of the Andhra Pradesh General Sales Tax Act, 1957 permits recovery steps only within its stated scope and does not authorise attachment of a person's self-acquired immovable property merely because the defaulting firm's partner is that person's spouse. The notice also contained no finding that the property belonged to a Hindu undivided family, and the taxpayer's claim that the property was self-acquired was undisputed. Even if the spouse were part of a Hindu undivided family, recovery could be directed only against family property, not separate personal property. The recovery notices were therefore quashed, while the authorities were left free to proceed in accordance with law after proper enquiry. Case-Laws VAT and Sales Tax Mon, 25 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164398