https://www.taxtmi.com/caselaws?id=257806 Section 42 of the Tamil Nadu Value Added Tax Act, 2006 permits the assessing authority to allow tax arrears to be paid in instalments, subject to interest at 2% per month during the period of default. The provision also authorises recovery of arrears as land revenue and includes safeguards where property transfers are used to defeat revenue recovery. On this statutory framework, coercive recovery proceedings were justified because the assessee had collected tax but failed to remit it within time, yet the conditional instalment order was consistent with the Act and was sustained. en-us Mon, 01 Dec 2014 00:00:00 +0530 Fri, 11 Mar 2016 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257806 Section 42 of the Tamil Nadu Value Added Tax Act, 2006 permits the assessing authority to allow tax arrears to be paid in instalments, subject to interest at 2% per month during the period of default. The provision also authorises recovery of arrears as land revenue and includes safeguards where property transfers are used to defeat revenue recovery. On this statutory framework, coercive recovery proceedings were justified because the assessee had collected tax but failed to remit it within time, yet the conditional instalment order was consistent with the Act and was sustained. Case-Laws VAT and Sales Tax Mon, 01 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257806