https://www.taxtmi.com/caselaws?id=161835 Section 16-C created a first charge over the dealer's property for tax dues, while section 17-A voided transfers made with intent to defeat revenue recovery. The revenue had to establish, at the outset, that the transfer was fraudulent; only then would the burden shift to the transferee. On the facts discussed, there was no adequate pleading or proof that the purchasers had notice of the arrears or participated in any fraud, and they had paid substantial consideration and obtained registered sale deeds. The purchasers were therefore treated as bona fide transferees protected under the proviso to section 17-A, and the attachment and consequential notices could not be sustained against them. en-us Tue, 05 Oct 2004 00:00:00 +0530 Fri, 07 Feb 2014 17:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161835 Section 16-C created a first charge over the dealer's property for tax dues, while section 17-A voided transfers made with intent to defeat revenue recovery. The revenue had to establish, at the outset, that the transfer was fraudulent; only then would the burden shift to the transferee. On the facts discussed, there was no adequate pleading or proof that the purchasers had notice of the arrears or participated in any fraud, and they had paid substantial consideration and obtained registered sale deeds. The purchasers were therefore treated as bona fide transferees protected under the proviso to section 17-A, and the attachment and consequential notices could not be sustained against them. Case-Laws VAT and Sales Tax Tue, 05 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161835