https://www.taxtmi.com/caselaws?id=410904 Immovable property furnished as security for registration under the statutory bond and form could be proceeded against for recovery of the registered dealer's tax arrears. The bond expressly created a charge over the property in favour of the Government, and the description of the owner as a surety did not change the legal effect of the security. Because the property was bound by the terms of the security, the revenue authority had jurisdiction to enforce recovery against it even though the appellant was neither the registered dealer nor the tax defaulter. The challenge to attachment and recovery therefore failed. en-us Mon, 02 Aug 2021 00:00:00 +0530 Thu, 12 Aug 2021 08:41:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410904 Immovable property furnished as security for registration under the statutory bond and form could be proceeded against for recovery of the registered dealer's tax arrears. The bond expressly created a charge over the property in favour of the Government, and the description of the owner as a surety did not change the legal effect of the security. Because the property was bound by the terms of the security, the revenue authority had jurisdiction to enforce recovery against it even though the appellant was neither the registered dealer nor the tax defaulter. The challenge to attachment and recovery therefore failed. Case-Laws VAT and Sales Tax Mon, 02 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410904