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2018 (9) TMI 1110 - HC - VAT and Sales TaxValidity of recovery order - garnishee order - Held that:- Since the petitioner has not deposited the admitted payable tax amount, the respondents have rightly issued the notice dated 7.10.2016 under Section 24(5)(a) of the VAT Act, 2002. Inspite of notice, the petitioner chooses not to pay the admitted tax liabilities and, therefore, the respondents have initiated the special mode of recovery by issuing the garnishee order dated 26.10.2016, which is an independent action under Section 28(1) of the M. P. Value Added Tax Act, 2002. Petition not maintainable.
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