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2019 (5) TMI 802 - HC - VAT and Sales TaxValidity of Form-I notice - Andhra Pradesh Revenue Recovery Act, 1864 - seizure and sale of movable property for the arrears of the revenue - HELD THAT:- When arrears of taxes are sought to be recovered as arrears of land revenue, the determination of the liability precedes invocation of the provisions of the Act, 1864. Where a mere land revenue is sought to be recovered, a person may be in the dark as to the determination of the amount but where arrears of taxes are sought to be recovered under this Act, if a determination has preceded the invocation of the provisions of the Act and if such determination has attained a finality, the assessee cannot feign ignorance of their liability. That all the columns in Form-I notice are not filled up can hardly be an excuse for an assessee under the relevant taxing statutes, once it is shown that taxes were assessed after following due process of law and once it is shown that such determination has also been served on the assessee concerned. In this case the notices before passing orders of assessment and penalty were served on the petitioner. The orders of assessments and orders of penalty were sent by registered post. It is not the case of the petitioner that they had no knowledge about the order of assessment or the order of penalty. Therefore, an attack a mere demand made in writing, which is the first step prescribed in Section 8 of the Act, 1864, cannot be sustained. Petition dismissed.
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