1991 (9) TMI 338

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..... certain amounts said to be due as arrears of sales tax. 2.. The short facts which are necessary for the disposal of the writ petition may be stated as follows: The assessment relates to the year 1973-74 and the assessment order was originally made on August 11, 1975 against one assessee by name K. Chakrapani. The said Chakrapani passed away on December 27, 1978. Proceedings under section 16 wer .....

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..... he petitioner is that when the liability is questioned by the petitioner and the same is pending disposal by the Tribunal, it is not open to the respondent to initiate revenue recovery proceedings. In support of his argument learned counsel relied on Estee Hubs Drives (P.) Ltd. v. Assistant Commissioner (C.T.) [1988] 70 STC 345. A Division Bench of this Court has held that it was not proper for .....

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