https://www.taxtmi.com/caselaws?id=163557 A statutory charge over immovable property was held unenforceable against auction purchasers who acquired the property without actual or constructive notice of the charge. Applying section 100 of the Transfer of Property Act, the Court held that a charge cannot prevail against a transferee unless notice is shown or constructive notice can be inferred. As no notice was issued to the purchasers and no material established constructive notice, the revenue authorities could not enforce the sales tax encumbrance against them. The impugned order was set aside and the encumbrance entry was directed to be removed from the records. en-us Thu, 03 Jul 2008 00:00:00 +0530 Fri, 05 Dec 2014 09:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163557 A statutory charge over immovable property was held unenforceable against auction purchasers who acquired the property without actual or constructive notice of the charge. Applying section 100 of the Transfer of Property Act, the Court held that a charge cannot prevail against a transferee unless notice is shown or constructive notice can be inferred. As no notice was issued to the purchasers and no material established constructive notice, the revenue authorities could not enforce the sales tax encumbrance against them. The impugned order was set aside and the encumbrance entry was directed to be removed from the records. Case-Laws VAT and Sales Tax Thu, 03 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163557