https://www.taxtmi.com/caselaws?id=145218 Immovable property purchased by subsequent transferees could not be proceeded against under the Revenue Recovery Act for sales tax arrears of the transferor. Although the Madras General Sales Tax Act created a charge on the dealer's property and allowed tax recovery as arrears of land revenue, that liability did not extend to transferees of immovable property who were not transferees of the business and were not treated as defaulters under the statutory scheme. The Revenue Recovery Act's attachment and sale machinery, including its transferee provisions, applied only where the statute made the transferee liable as a defaulter. On these facts, the recovery proceedings against the petitioners' property were not justified. en-us Mon, 10 Jan 1966 00:00:00 +0530 Tue, 23 Apr 2013 12:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145218 Immovable property purchased by subsequent transferees could not be proceeded against under the Revenue Recovery Act for sales tax arrears of the transferor. Although the Madras General Sales Tax Act created a charge on the dealer's property and allowed tax recovery as arrears of land revenue, that liability did not extend to transferees of immovable property who were not transferees of the business and were not treated as defaulters under the statutory scheme. The Revenue Recovery Act's attachment and sale machinery, including its transferee provisions, applied only where the statute made the transferee liable as a defaulter. On these facts, the recovery proceedings against the petitioners' property were not justified. Case-Laws VAT and Sales Tax Mon, 10 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145218