1976 (12) TMI 168 - HC - VAT and Sales Tax

Summary

The petitioner challenged the recovery of sales tax for the assessment year 1957-58 due to lack of proper notice. The court ruled that the notice served on an unauthorized representative was valid since he had appeared before the assessing authority on behalf of the petitioner. The petitioner had previously been arrested for tax arrears and had given an undertaking to pay in instalments. The petition was dismissed, and the interim order was vacated. (Case: 1976 (12) TMI 168 - ALLAHABAD HIGH COURT)