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        Case ID :
        VAT and Sales Tax

        Auction Sale of Attached property - Recovery of tax - the...

        Property Buyer Challenges Tax Department for Post-Purchase Attachment; Claims Bona Fide Purchase with Encumbrance Certificate.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Auction Sale of Attached property - Recovery of tax - the petitioner therein contended that he was the bona fide purchaser, since he purchased the property only after getting encumbrance certificate from the Sub-Registrar, Srivilliputhur and that when the Department had not attached the property prior to purchase of the same by the petitioner therein, it was not open to the Department to issue the notice impugned therein.
                                Note: It is a system-generated summary and is for quick reference only.
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