1986 (9) TMI 418

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.... ex parte assessment order on 18th March, 1986 for the year 1981-82 fixing Sales Tax liability against M/s Cawnpore Chemical Works Private Limited, Anwarganj, Kanpur. Against that order of ex parte assessment, some restoration application appears to have been filed vide (Annexure-6) to the writ petition. In the meantime on the basis of the ex parte assessment order recovery proceedings in the name....

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....Company rather, it can be recovered from the assets of the Company, as the ex parte assessment was made only against M/s Cawnpore Chemical Works Private Limited and the recovery certificate had also been issued in the name of the Company (vide Annexure 4 to the petition). 3. Having heard the learned counsel for the petitioner and the learned Standing Counsel, we are of the opinion that the reco....