https://www.taxtmi.com/caselaws?id=409145 Recovery of sales tax arrears under the Puducherry VAT Act had to be undertaken only by the officers and through the procedure specifically authorised by that statute and the Revenue Recovery Act; notices issued by the Deputy Tahsildar without such authority were invalid and liable to be set aside. The court also treated section 69 of the Partnership Act as only disabling an unregistered firm from enforcing contractual rights, not as preventing acquisition or ownership of property, and held that registration after purchase did not affect title. The attachment was therefore unsustainable, though revenue could proceed against the individual assessee in accordance with law. en-us Tue, 15 Jun 2021 00:00:00 +0530 Wed, 30 Jun 2021 08:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409145 Recovery of sales tax arrears under the Puducherry VAT Act had to be undertaken only by the officers and through the procedure specifically authorised by that statute and the Revenue Recovery Act; notices issued by the Deputy Tahsildar without such authority were invalid and liable to be set aside. The court also treated section 69 of the Partnership Act as only disabling an unregistered firm from enforcing contractual rights, not as preventing acquisition or ownership of property, and held that registration after purchase did not affect title. The attachment was therefore unsustainable, though revenue could proceed against the individual assessee in accordance with law. Case-Laws VAT and Sales Tax Tue, 15 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409145