https://www.taxtmi.com/caselaws?id=340122 Auction proceedings under the Tamil Nadu General Sales Tax Act were invalid where they were initiated by an officer without proven delegation or competence under section 29, making the recovery action ultra vires. Sale of a deceased owner's property was also vitiated because all legal heirs were not given notice before the auction. The mandatory 30 clear days' notice requirement, counted from publication in the district gazette, was not met on the stated dates, so the sale process failed. The balance sale proceeds could not lawfully be adjusted against dues of a separate proprietorship concern with a different registration. The impugned recovery proceedings were therefore unsustainable and were quashed. en-us Wed, 31 Aug 2016 00:00:00 +0530 Thu, 16 Mar 2017 06:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340122 Auction proceedings under the Tamil Nadu General Sales Tax Act were invalid where they were initiated by an officer without proven delegation or competence under section 29, making the recovery action ultra vires. Sale of a deceased owner's property was also vitiated because all legal heirs were not given notice before the auction. The mandatory 30 clear days' notice requirement, counted from publication in the district gazette, was not met on the stated dates, so the sale process failed. The balance sale proceeds could not lawfully be adjusted against dues of a separate proprietorship concern with a different registration. The impugned recovery proceedings were therefore unsustainable and were quashed. Case-Laws VAT and Sales Tax Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340122