Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Recovery of dues - from the assets of wife of deceased dealer - ...

VAT and Sales Tax

June 20, 2019

Recovery of dues - from the assets of wife of deceased dealer - section 57(1)(b) of the GVAT Act, the legal representative is liable to pay the dues out of the estate of the deceased - in the absence of any power vested in the respondents to recover the dues from the property of the petitioner(wife) other than estate of the deceased, the charge created over the subject property of the petitioner is without any authority of law

View Source

 


 

You may also like:

  1. Penalty u/s 271(1)(c) - failure on the part of legal heir of the deceased assessee to explain the source of part of the deposits - The mere failure on the part of the...

  2. Reopening proceedings against deceased assessee - proceedings against legal representatives of the deceased assessee - The High court observed that the legal...

  3. Recovery of tax dues of the company from the Director u/s 179(1) - Director is now no more (deceased) - Before passing an order u/s 179, the Assessing Officer should...

  4. Attachment of property of the wife of director - recovery of tax dues - When it is not permissible for the respondent to proceed against the Director of the company for...

  5. Penalty proceedings for a default committed by a deceased - legal representatives - Levy of penalty u/s 271B for non-furnishing of Tax Audit Report within the prescribed...

  6. Benami transaction - burden of proof - principle of preponderance of probability that although the suit property was purchased in name of Wife but the consideration...

  7. Scope of IBC - dishonor of cheque - compounding of offences - Recovery of the dues - Section 65(1) of the Code does not expressly mention ‘Debt Recovery Action’ under...

  8. Right of Auction Purchaser of property - Recovery of Outstanding dues of Bank and tax dues under the VAT / sales tax act - Priority of claims - Attachment order - The...

  9. Assessment proceedings against one of the legal heirs - deceased/assessee had admittedly more than one legal representatives - Despite the legal heir's explicit...

  10. Allowability of deduction for payment EPF, LWF and ESI after due date - to claim the benefit of deduction u/s 36(1)(va) payment has to be made before the due date...

  11. Validity of Reopening of assessment u/s 147 - notice u/s 142(1) upon the deceased assessee - the writ applicant has not surrendered to the jurisdiction of the Assessing...

  12. Recovery of dues of deceased dealer - charge against property - if the Department wants to recover the dues of the deceased dealer, then the same cannot be recovered...

  13. Legal representative of deceased – order of appeal was passed only after the death of the deceased assessee in name of deceased assessee which is not correct - HC

  14. Penalty u/s 271D - penalty order as passed on the deceased person - Any proceedings taken against the deceased before his death shall be deemed to have been taken...

  15. Assessment order made in the name of deceased person - assessment against legal representative of the deceased - AO has to pass denovo assessment order on the legal...

 

Quick Updates:Latest Updates