https://www.taxtmi.com/caselaws?id=159443 A tax arrears charge cannot be enforced against property transferred for consideration to a bona fide purchaser without notice unless the statute expressly overrides that protection. Applying the principle recognised by the Supreme Court, the Madras High Court noted that the Tamil Nadu sales tax recovery scheme contained no express provision displacing section 100 of the Transfer of Property Act. As the transferee had purchased the property for value without notice of the charge or arrears, the property could not be proceeded against for recovery of the sales tax dues, and the recovery attempt failed. en-us Mon, 01 Sep 1997 00:00:00 +0530 Mon, 05 Jan 2026 17:21:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159443 A tax arrears charge cannot be enforced against property transferred for consideration to a bona fide purchaser without notice unless the statute expressly overrides that protection. Applying the principle recognised by the Supreme Court, the Madras High Court noted that the Tamil Nadu sales tax recovery scheme contained no express provision displacing section 100 of the Transfer of Property Act. As the transferee had purchased the property for value without notice of the charge or arrears, the property could not be proceeded against for recovery of the sales tax dues, and the recovery attempt failed. Case-Laws VAT / Sales Tax Mon, 01 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159443