https://www.taxtmi.com/caselaws?id=395602 Recovery against a petitioner's property cannot be enforced for another person's arrack licence arrears unless there is a validly registered mortgage or other clear security in favour of the authorities. The record showed that the alleged security was not registered as required by the confirmation order, the prescribed annexures were not produced, and it remained unclear whether the property was offered as surety, mortgage, or in connection with the petitioner's own auction participation. In the absence of a clear legal basis, proceedings against the petitioner and her property were unsustainable. en-us Wed, 26 Feb 2020 00:00:00 +0530 Sat, 30 May 2020 11:20:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395602 Recovery against a petitioner's property cannot be enforced for another person's arrack licence arrears unless there is a validly registered mortgage or other clear security in favour of the authorities. The record showed that the alleged security was not registered as required by the confirmation order, the prescribed annexures were not produced, and it remained unclear whether the property was offered as surety, mortgage, or in connection with the petitioner's own auction participation. In the absence of a clear legal basis, proceedings against the petitioner and her property were unsustainable. Case-Laws VAT and Sales Tax Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395602