https://www.taxtmi.com/caselaws?id=155716 Section 24 of the Tamil Nadu General Sales Tax Act, 1959 was construed as creating a statutory charge only over property owned by the assessee when the tax liability became due and default occurred. The charge did not extend to property acquired later, because the statute contained no express language bringing future acquisitions within its scope. As the assessee acquired the property after the relevant assessment years, and the petitioners purchased it thereafter, no charge had attached at the relevant time. The recovery notice against the petitioners was therefore unsustainable, and the writ petition was allowed. en-us Mon, 19 Sep 1988 00:00:00 +0530 Fri, 06 Sep 2013 18:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155716 Section 24 of the Tamil Nadu General Sales Tax Act, 1959 was construed as creating a statutory charge only over property owned by the assessee when the tax liability became due and default occurred. The charge did not extend to property acquired later, because the statute contained no express language bringing future acquisitions within its scope. As the assessee acquired the property after the relevant assessment years, and the petitioners purchased it thereafter, no charge had attached at the relevant time. The recovery notice against the petitioners was therefore unsustainable, and the writ petition was allowed. Case-Laws VAT and Sales Tax Mon, 19 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155716