9911796707
TMI Blog1963 (4) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... 956 in the sums of Rs. 2,000-19 nP., Rs. 3,287-78 nP., and Rs. 1,485 by orders dated 13th February, 1955, 6th July, 1955, and 28th March, 1957, respectively. The demands are said to have been served on one of the partners or erstwhile partners on 9th July, 1959, 28th March, 1957, and 6th April, 1957. The petitioner alleges that the firm was dissolved with effect from 2nd July, 1956, and that by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Article 226 of the Constitution to quash the proceedings taken against her. There can be no doubt that arrears of sales tax due from the transferor can be recovered from the transferee only to the value of the assets he or she had obtained by transfer. So much is clear from the proviso to section 27 of the said Act. The proviso states: "Provided that the recovery from the transferee of the arre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 24(2)(b) of the Act. But as far as records go it does not appear that any notice of demand was served on the petitioner herself after the transfer. If that had been done, it would have given an opportunity to the petitioner to show cause against the proceeding taken and she would have shown perhaps the assets which she had obtained by transfer. In the circumstances, I think the proceedings ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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