Deputy Tahsildar Lacks Authority to Issue Sales Tax Arrears Notices; Only Commercial Taxes Officers Authorized Under Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of attachment notice - recovery of arrears of sales tax - for the purpose of recovery of any amount due under this Act, it is only the specified officers of the Commercial Taxes Department who have the requisite powers. As a consequence, the issuance of the present impugned notices by the Deputy Tahsildar is contrary to the provisions of the Act. - HC....