1978 (1) TMI 157

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DRA, J.-The petitioner wants that recovery proceedings for realising arrears of sales tax dues from the petitioner be quashed till proper demand and citation is made. This relief proceeds on the ground that though the petitioner was in arrears of sales tax dues for the years prior to 1973-74, yet no demand or citation was made by the authorities in respect of interest due on those arrears, and so ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or earlier year. In the counter-affidavit it has been clarified that arrears for previous years were also due and the recovery authorities had received recovery certificates for those previous years' dues. The recovery authorities were, therefore, clearly entitled to adjust whatever realisations were made towards any of the amounts mentioned in the recovery certificates. The petitioner could not v....