https://www.taxtmi.com/caselaws?id=420530 Section 44 of the Gujarat VAT Act operates like garnishee recovery and applies only where money is due to the dealer or held for the dealer's account. It cannot be extended to attach the personal immovable property of a director or a relative in the absence of a subsisting debtor-creditor relationship with the dealer. The provision also requires notice to the person proceeded against so they may object before coercive recovery action is taken. Because taxing provisions must be strictly construed, recovery machinery cannot be expanded beyond the clear language of the statute. en-us Wed, 23 Mar 2022 00:00:00 +0530 Tue, 02 Sep 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420530 Section 44 of the Gujarat VAT Act operates like garnishee recovery and applies only where money is due to the dealer or held for the dealer's account. It cannot be extended to attach the personal immovable property of a director or a relative in the absence of a subsisting debtor-creditor relationship with the dealer. The provision also requires notice to the person proceeded against so they may object before coercive recovery action is taken. Because taxing provisions must be strictly construed, recovery machinery cannot be expanded beyond the clear language of the statute. Case-Laws VAT / Sales Tax Wed, 23 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420530