https://www.taxtmi.com/caselaws?id=408245 Revenue authorities could not recover a deceased dealer's dues from immovable property where they failed to show any right, title or interest of the dealer in that property. The departmental record itself stated that the property belonged to the writ applicant, that the deceased was not the owner, and that no government proceedings were required against it, which led to cancellation of the encumbrance entry. As the property was not part of the deceased's estate, the charge over it could not be sustained and recovery against that property was impermissible. en-us Mon, 15 Mar 2021 00:00:00 +0530 Fri, 04 Jun 2021 08:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408245 Revenue authorities could not recover a deceased dealer's dues from immovable property where they failed to show any right, title or interest of the dealer in that property. The departmental record itself stated that the property belonged to the writ applicant, that the deceased was not the owner, and that no government proceedings were required against it, which led to cancellation of the encumbrance entry. As the property was not part of the deceased's estate, the charge over it could not be sustained and recovery against that property was impermissible. Case-Laws VAT and Sales Tax Mon, 15 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408245