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    <title>Tax Authority Can Recover Dues by Selling Shares, Accessing Bank Accounts Beyond Jurisdiction Under KVAT, KTEG Acts.</title>
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    <description>Lien over Bank account - territorial jurisdiction - both KVAT and KTEG Acts authorize recovery officers to demand money from &quot;any person&quot; and authorize recovery by attachment and sale of share in Companies. Hence, by natural corollary a tax recovery authority can lay its hands on the money in deposit in a bank account situated beyond its territory if the same is accessible online - HC</description>
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      <description>Lien over Bank account - territorial jurisdiction - both KVAT and KTEG Acts authorize recovery officers to demand money from &quot;any person&quot; and authorize recovery by attachment and sale of share in Companies. Hence, by natural corollary a tax recovery authority can lay its hands on the money in deposit in a bank account situated beyond its territory if the same is accessible online - HC</description>
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