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2010 (8) TMI 854 - HC - VAT and Sales TaxWhether a recovery issued on February 16, 1985 even if it had remained unsatisfied can it be pressed into motion after 19 years and would not be barred by time? Whether the payment of ₹ 845 and ₹ 3,36,000 satisfies the arrears of tax dues with interest accrued? Held that:- The recovery of the tax dues as arrears of land revenue after 19 years may not be barred by limitation, nonetheless it is important to consider whether the said recovery after such a long lapse of time is legally justified or not. It was certainly unfair, unreasonable and unjust to press for it after a gap of 19 years that too without any prior intimation or notice. The respondents are not justified in charging interest on the unpaid amount for all these years at least after 12 years which we have held to be a reasonable period to recover the amount in the present case. This entitles petitioner to have a clear statement of account of the amount of tax dues; the interest levied thereon; adjustment of the amount paid and realized towards the principal amount; and the calculation of the balance amount, if any
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