Recovery proceedings against assessee upheld as it related to assessments made prior to transfer of

CST & VAT: Where assessee had transferred his business in name of his daughter in year 1997 and thereafter Assessing Authority issued on assessee revenue recovery notice, wherein certain amount was claimed as demand made pursuant to assessments completed in years 1987-88 and 1994-95 as also an order of penalty in year 1993-94, initiation of recovery proceedings against assessee was justified