https://www.taxtmi.com/caselaws?id=162599 Section 26A of the Kerala General Sales Tax Act, 1963 renders transfers made during pending or completed tax proceedings void against the tax claim, and its constitutional validity had already been upheld. Applying that settled position, the transfer was treated as void against the sales tax liability. The statute also imposes no duty on revenue authorities to disclose the transferor's precise arrears to the transferee before proceeding against the property. Because notice under the Revenue Recovery Act had been served and answered, no procedural defect was shown and the attachment and recovery action were sustained. en-us Thu, 15 Dec 2005 00:00:00 +0530 Mon, 10 Mar 2014 18:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162599 Section 26A of the Kerala General Sales Tax Act, 1963 renders transfers made during pending or completed tax proceedings void against the tax claim, and its constitutional validity had already been upheld. Applying that settled position, the transfer was treated as void against the sales tax liability. The statute also imposes no duty on revenue authorities to disclose the transferor's precise arrears to the transferee before proceeding against the property. Because notice under the Revenue Recovery Act had been served and answered, no procedural defect was shown and the attachment and recovery action were sustained. Case-Laws VAT and Sales Tax Thu, 15 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162599