https://www.taxtmi.com/caselaws?id=161008 Sales tax arrears under the Tamil Nadu General Sales Tax Act, 1959 are described as creating a statutory first charge on the dealer's property, which prevails over an existing bank mortgage and an auction purchase. Protection as a bona fide purchaser without notice is available only where the transfer is for adequate consideration and without notice of the tax liability or pending proceedings; prior departmental notice defeated that protection. The text also states that, under the joint and several liability provision for firms, a partner's individual property may be proceeded against for arrears due from the firm, without a separate demand being necessary for the statutory charge to operate. en-us Tue, 03 Apr 2001 00:00:00 +0530 Sat, 28 Dec 2013 12:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161008 Sales tax arrears under the Tamil Nadu General Sales Tax Act, 1959 are described as creating a statutory first charge on the dealer's property, which prevails over an existing bank mortgage and an auction purchase. Protection as a bona fide purchaser without notice is available only where the transfer is for adequate consideration and without notice of the tax liability or pending proceedings; prior departmental notice defeated that protection. The text also states that, under the joint and several liability provision for firms, a partner's individual property may be proceeded against for arrears due from the firm, without a separate demand being necessary for the statutory charge to operate. Case-Laws VAT and Sales Tax Tue, 03 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161008