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2017 (2) TMI 604 - HC - VAT and Sales TaxStay on recovery proceedings - Held that: - t is fairly conceded that as on today, neither any provisional assessment order is passed nor any final assessment order is made, hence, the proceedings are at the notice stage. Thus, the tax liability has not been crystallized till the date. Under the circumstances, the respondent no. 2 cannot deposit the cheques which are recovered from the petitioner - while continuing the attachment of the residential property, it is directed that the respondent no. 2 shall not deposit the said cheques which were recovered from the petitioners till a provisional assessment order and/or final assessment order is passed - petition allowed - decided in favor of petitioner.
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