https://www.taxtmi.com/caselaws?id=149884 Arrears of sales tax are described as creating a statutory charge on the dealer's property under the Tamil Nadu General Sales Tax Act, and that charge is stated to continue against transferred property until discharged, so a bona fide purchaser does not automatically defeat revenue recovery. The text also notes that a person aggrieved by recovery proceedings may have a specific civil remedy under the Madras Revenue Recovery Act, and that writ relief under Article 226 is ordinarily not the proper route where that statutory remedy is available. The recovery notice is therefore presented as sustainable subject to the available civil challenge. en-us Mon, 05 Jul 1971 00:00:00 +0530 Sat, 04 May 2013 17:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149884 Arrears of sales tax are described as creating a statutory charge on the dealer's property under the Tamil Nadu General Sales Tax Act, and that charge is stated to continue against transferred property until discharged, so a bona fide purchaser does not automatically defeat revenue recovery. The text also notes that a person aggrieved by recovery proceedings may have a specific civil remedy under the Madras Revenue Recovery Act, and that writ relief under Article 226 is ordinarily not the proper route where that statutory remedy is available. The recovery notice is therefore presented as sustainable subject to the available civil challenge. Case-Laws VAT and Sales Tax Mon, 05 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149884