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VAT - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Recovery of sales tax dues - liability of third person (spouse) ...


High Court Upholds Attachment of Spouse's Property for Unpaid Sales Tax Dues Secured by Individual Bond.

April 10, 2021

Case Laws     VAT and Sales Tax     HC

Recovery of sales tax dues - liability of third person (spouse) who has giving the property as security - Raising of encumbrance created by way of Intimation - the security bond was not executed in her capacity as wife of the Proprietor and she executed the same in her capacity as an 'individual person' and she has given an undertaking that in the event of non-payment of statutory dues, the immovable property given by way of security can be attached - Petition dismissed - HC

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