1966 (1) TMI 63

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....ity System, under section 26(1) of the Madras General Sales Tax Act, 1959, requiring him to pay over to the department certain moneys towards arrears of tax due from the petitioner. The ground of the petitioner is that the requirement of section 26(1), that a copy of the requisition to the Superintending Engineer, Madras Electricity System, shall be forwarded to the dealer at his last address know....

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.... section 26(1). The section is among the group of sections relating to recovery proceedings, and that gives power to the department to serve a garnishee notice as it were on persons from whom moneys are due to the assessee, requiring that such moneys should be paid over to the department towards arrears of tax. This power of the assessing authority is to be exercised by a notice in writing served ....