2001 (8) TMI 1353 - HC - VAT and Sales Tax

Summary

The petitioner is being pursued for sales tax arrears from 1987-88 to 1993-94 related to a partnership firm. The petitioner requests a proper enquiry under section 17(3) of the Kerala General Sales Tax Act before any coercive action. The court directs the first respondent to conduct the enquiry within three months, allowing the petitioner a hearing and deferring the sale of the attached property until then. Other partners or assets of the partnership firm can still be pursued. The petition is disposed of accordingly.