Bona fide purchaser protection defeats enforcement of sales tax charge absent notice or express statutory override.

A statutory charge for sales tax dues could not be enforced against purchasers who bought property for value without actual or constructive notice of the charge. Section 100 of the Transfer of Property Act, 1882 protects a transferee without notice unless the statute expressly provides otherwise, and Section 24A of the Tamil Nadu General Sales Tax Act, 1959 did not create such express enforceability against an innocent transferee. The impugned recovery notice demanding the vendor's tax dues from the purchasers was therefore unsustainable and was set aside, while the department was left free to proceed against the assessee in accordance with law.

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Issues: Whether the sales tax department could enforce its statutory charge against the petitioners, who purchased the property for value without notice of the prior charge.

Analysis: The property was purchased before the department's claim was reflected in the encumbrance certificate, and there was no material to show that the petitioners had actual or constructive notice of the charge. Under Section 100 of the Transfer of Property Act, 1882, a charge is not enforceable against a transferee without notice unless the statute expressly so provides. Section 24(1) of the Tamil Nadu General Sales Tax Act, 1959 creates a charge for tax dues, but Section 24A does not state that such charge can be enforced against a transferee without notice. The statutory charge therefore cannot prevail against a bona fide purchaser for value without notice.

Conclusion: The charge could not be enforced against the petitioners, and the notice demanding recovery of the vendor's sales tax dues from the petitioners was unsustainable.

Final Conclusion: The writ petition succeeded, and the impugned recovery notice was set aside, leaving the department free to proceed against the assessee in accordance with law.

Ratio Decidendi: A statutory charge is enforceable against a transferee only when the transferee had actual or constructive notice, or when the statute expressly authorises enforcement against a transferee without notice.

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