https://www.taxtmi.com/caselaws?id=380074 Section 8 of the Andhra Pradesh Revenue Recovery Act requires a written demand identifying the defaulter, the arrear and the date due before seizure and sale of movable property. Where tax and penalty liabilities had already been provisionally determined, confirmed and served, the assessee could not rely on blanks in the Form-I notice or on a higher figure than an earlier arrears notice to claim invalidity. The provision is aimed at informing an unaware defaulter, not at repeating liabilities already adjudicated and known. The Form-I demand notice was therefore treated as valid and no irregularity was found in the recovery proceedings. en-us Thu, 28 Mar 2019 00:00:00 +0530 Tue, 14 May 2019 07:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380074 Section 8 of the Andhra Pradesh Revenue Recovery Act requires a written demand identifying the defaulter, the arrear and the date due before seizure and sale of movable property. Where tax and penalty liabilities had already been provisionally determined, confirmed and served, the assessee could not rely on blanks in the Form-I notice or on a higher figure than an earlier arrears notice to claim invalidity. The provision is aimed at informing an unaware defaulter, not at repeating liabilities already adjudicated and known. The Form-I demand notice was therefore treated as valid and no irregularity was found in the recovery proceedings. Case-Laws VAT and Sales Tax Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380074