2019 (1) TMI 1880

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....r's husband Velusamy Konar was the proprietor of M/s.Kannan Chemicals. He was a dealer registered with the respondent. He passed away in the year 2001. In respect of the assessment year 1997-98 and 1998-99, the pre-revision notices dated 29.08.2002 were served on the petitioner's daughter Meena on 02.09.2002. An enquiry was held and the petitioner's son-in-law Sankaran appeared on 29.1....

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....to law. The affidavit filed in support of the Writ petition is also silent. The petitioner has woken up only after the recovery action was taken. What is under challenge in this order is only the auction notice dated 27.07.2011. When the primary order has not been set aside or stayed in the manner known to law, the challenge to the consequential recovery action is not maintainable. Therefore, as l....