Attachment of property against a subsequent purchaser set aside where the purchaser's reply was ignored and enforcement was delayed

A subsequent purchaser challenged an attachment notice and vacate direction affecting immovable property sold by the recorded defaulter. The court noted that the purchaser had promptly replied to the first notice asserting its purchase, but that reply was ignored before coercive action was taken; it also noted the unexplained delay in enforcement and the absence of steps to protect third parties by entering the tax charge in the sub-registrar's records. On these facts, the notices could not be sustained against the purchaser and were quashed, with liberty to proceed against the defaulting dealer and its properties in accordance with law.

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Issues: Whether the notice of attachment of immovable property and the direction to vacate were liable to be quashed against a subsequent purchaser, having regard to the non-consideration of the purchaser's reply, the absence of prior steps to secure the tax charge, and the purchaser's claim of purchase without notice of arrears.

Analysis: The attachment was issued against the recorded defaulter even though the property had already been sold to the petitioner and the petitioner had promptly replied to the first notice asserting its purchase. That reply was not considered before the impugned attachment and vacate notice were issued. The delay of several years in taking coercive action was also unexplained, and no steps had been taken to protect third parties by entering the charge in the sub-registrar's records, although the department relied on a charge arising by operation of law under the sales tax statute. In these circumstances, the impugned notices could not be sustained against the petitioner.

Conclusion: The attachment notice and the consequential direction to vacate were quashed, and the authority was directed to consider the petitioner's reply and proceed in accordance with law against the defaulting dealer and its properties.

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