https://www.taxtmi.com/caselaws?id=159771 Protection under the proviso to section 24-A of the Tamil Nadu General Sales Tax Act, 1959 applies only to a transferee who proves purchase for adequate consideration without notice of the pending tax liability or recovery proceedings. Notice includes actual knowledge as well as wilful abstention from enquiry and gross negligence under section 3 of the Transfer of Property Act, 1882. On the materials noted, the purchasers had not shown absence of notice, as assessment and recovery steps had already preceded several purchases. Disputed questions about bona fide purchase, colourable transfer, and fraud are ordinarily not decided in writ proceedings under article 226, but must be established on evidence in appropriate civil proceedings. en-us Tue, 27 Oct 1998 00:00:00 +0530 Sat, 30 Nov 2013 18:02:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159771 Protection under the proviso to section 24-A of the Tamil Nadu General Sales Tax Act, 1959 applies only to a transferee who proves purchase for adequate consideration without notice of the pending tax liability or recovery proceedings. Notice includes actual knowledge as well as wilful abstention from enquiry and gross negligence under section 3 of the Transfer of Property Act, 1882. On the materials noted, the purchasers had not shown absence of notice, as assessment and recovery steps had already preceded several purchases. Disputed questions about bona fide purchase, colourable transfer, and fraud are ordinarily not decided in writ proceedings under article 226, but must be established on evidence in appropriate civil proceedings. Case-Laws VAT and Sales Tax Tue, 27 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159771