1976 (12) TMI 168

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..... ssment year 1957-58. Sri R. C. Sharma, the learned counsel for the petitioner has contended that the authorities cannot proceed with the recovery of sales tax in the absence of service of demand notice on the petitioner. Sri Sharma submitted that one Vasudeo on whom the demand notice is said to have been served, had not been authorised by the petitioner to receive any such demand notice, and that .....

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..... d pay the tax in instalments. It is too late in the day for the petitioner to urge that the recovery proceedings are invalid on account of the demand notice having been served on Vasudeo, who, according to the petitioner, had no authority to receive the demand notice. In the result, we do not admit this petition but dismiss it. The interim order made by us on 20th October, 1976, stands vacated. .....

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