1991 (9) TMI 338

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....27 and 36 of the Tamil Nadu Revenue Recovery Act, 1864, in respect of certain amounts said to be due as arrears of sales tax. 2.. The short facts which are necessary for the disposal of the writ petition may be stated as follows: The assessment relates to the year 1973-74 and the assessment order was originally made on August 11, 1975 against one assessee by name K. Chakrapani. The said Chakrapan....

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.... petition. The argument of Mr. R. Venkataraman learned counsel for the petitioner is that when the liability is questioned by the petitioner and the same is pending disposal by the Tribunal, it is not open to the respondent to initiate revenue recovery proceedings. In support of his argument learned counsel relied on Estee Hubs & Drives (P.) Ltd. v. Assistant Commissioner (C.T.) [1988] 70 STC 345.....