TMI Blog1963 (4) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... by orders dated 13th February, 1955, 6th July, 1955, and 28th March, 1957, respectively. The demands are said to have been served on one of the partners or erstwhile partners on 9th July, 1959, 28th March, 1957, and 6th April, 1957. The petitioner alleges that the firm was dissolved with effect from 2nd July, 1956, and that by a deed of settlement dated 1st October, 1956, executed by her husband s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst her. There can be no doubt that arrears of sales tax due from the transferor can be recovered from the transferee only to the value of the assets he or she had obtained by transfer. So much is clear from the proviso to section 27 of the said Act. The proviso states: "Provided that the recovery from the transferee of the arrears of taxes due for the period prior to the date of the transfer sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r that any notice of demand was served on the petitioner herself after the transfer. If that had been done, it would have given an opportunity to the petitioner to show cause against the proceeding taken and she would have shown perhaps the assets which she had obtained by transfer. In the circumstances, I think the proceedings taken against the petitioner under section 24(2)(b) do not appear to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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