Court Upholds Recovery Notice, Asserts Appellant's Liability Under TNGST Act for Sales Tax Arrears Despite Non-Dealer Status.

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....Validity of recovery notice - charge and priority over the other claims against the property - Admittedly, there is no necessity for registration of a security bond as the appellant is irrevocably bound herself to the dues payable by the firm at the time when the registration was applied by the husband of the appellant. Therefore, it will be too late in the day for the appellant to state that the property cannot be proceeded against, that it is her individual property and that the provisions of the TNGST Act, 1959 do not specifically provide for recovery of arrears of sales tax from a person, who is not a dealer/defaulter. - HC....