https://www.taxtmi.com/caselaws?id=160366 Recovery authorities under the Andhra Pradesh General Sales Tax Act and the Revenue Recovery Act may examine whether a transfer was bona fide or made to defraud revenue, and may proceed with attachment without first obtaining a civil court decree. Section 17-A was read broadly to cover assessment proceedings already initiated, so a sale made after show-cause and assessment steps could fall within its anti-fraud scope. The transferee's separate civil remedy to establish title remained available, but it did not bar recovery action against the property. en-us Fri, 08 Jun 2001 00:00:00 +0530 Mon, 16 Dec 2013 17:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160366 Recovery authorities under the Andhra Pradesh General Sales Tax Act and the Revenue Recovery Act may examine whether a transfer was bona fide or made to defraud revenue, and may proceed with attachment without first obtaining a civil court decree. Section 17-A was read broadly to cover assessment proceedings already initiated, so a sale made after show-cause and assessment steps could fall within its anti-fraud scope. The transferee's separate civil remedy to establish title remained available, but it did not bar recovery action against the property. Case-Laws VAT and Sales Tax Fri, 08 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160366