https://www.taxtmi.com/caselaws?id=163703 A transfer made by an assessee during pending proceedings under the Kerala General Sales Tax Act is void against the State's tax claim once proceedings are initiated; a completed assessment or prior demand is not required, and bona fide purchase for value does not defeat section 26A. In revenue recovery matters, eviction of persons in occupation of attached property must follow the statutory process; notices to vacate are not sustainable where the proper procedure under the Revenue Recovery Act is not invoked. The finding on void transfers was upheld, while the challenge to the eviction notices succeeded. en-us Tue, 25 Sep 2007 00:00:00 +0530 Thu, 25 Dec 2014 20:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163703 A transfer made by an assessee during pending proceedings under the Kerala General Sales Tax Act is void against the State's tax claim once proceedings are initiated; a completed assessment or prior demand is not required, and bona fide purchase for value does not defeat section 26A. In revenue recovery matters, eviction of persons in occupation of attached property must follow the statutory process; notices to vacate are not sustainable where the proper procedure under the Revenue Recovery Act is not invoked. The finding on void transfers was upheld, while the challenge to the eviction notices succeeded. Case-Laws VAT and Sales Tax Tue, 25 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163703