https://www.taxtmi.com/caselaws?id=370374 A person with a direct and substantial interest in attached property may qualify as an aggrieved person for purposes of an amnesty scheme, including where the interest is asserted through a representative capacity or as a successor to the owner's interest. The petitioners were found to have a strong stake in the property attached for recovery of tax arrears: one had obtained a sale certificate in execution of her matrimonial claim, and the other was treated as acting for her mother and as a dependent with an interest in the father's estate. The rejection was set aside and the authorities were directed to reconsider the application under the applicable scheme. en-us Wed, 07 Nov 2018 00:00:00 +0530 Sat, 17 Nov 2018 07:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370374 A person with a direct and substantial interest in attached property may qualify as an aggrieved person for purposes of an amnesty scheme, including where the interest is asserted through a representative capacity or as a successor to the owner's interest. The petitioners were found to have a strong stake in the property attached for recovery of tax arrears: one had obtained a sale certificate in execution of her matrimonial claim, and the other was treated as acting for her mother and as a dependent with an interest in the father's estate. The rejection was set aside and the authorities were directed to reconsider the application under the applicable scheme. Case-Laws VAT and Sales Tax Wed, 07 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370374