https://www.taxtmi.com/caselaws?id=189277 Section 26 of the Tamil Nadu General Sales Tax Act authorises notice to a person holding money due to a dealer, provides that payment in compliance with the notice is a valid discharge, and, read with Section 24, supports a statutory charge for sales tax arrears. The commentary explains that a power of attorney or equitable assignment over a fund does not divest the dealer of ownership of the money so as to defeat statutory recovery of public revenue. On that basis, the sales tax authority's claim prevails over the bank's private arrangement, and the garnishee is discharged by paying the department under the statutory notice. en-us Mon, 19 Jul 1999 00:00:00 +0530 Wed, 04 Jan 2017 14:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189277 Section 26 of the Tamil Nadu General Sales Tax Act authorises notice to a person holding money due to a dealer, provides that payment in compliance with the notice is a valid discharge, and, read with Section 24, supports a statutory charge for sales tax arrears. The commentary explains that a power of attorney or equitable assignment over a fund does not divest the dealer of ownership of the money so as to defeat statutory recovery of public revenue. On that basis, the sales tax authority's claim prevails over the bank's private arrangement, and the garnishee is discharged by paying the department under the statutory notice. Case-Laws VAT and Sales Tax Mon, 19 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189277