https://www.taxtmi.com/caselaws?id=164226 An auction purchaser of charged immovable property does not become the defaulting assessee for the erstwhile owner's sales tax arrears. Recovery for those arrears can be enforced only against the charged property itself, and only to the extent of the existing charge. The purchaser's independent assets, including bank accounts, cannot be attached by garnishee notices where they have no nexus with the charged property. The Karnataka High Court therefore upheld recovery only against the auctioned property and treated garnishee action against the purchaser's bank accounts as impermissible. en-us Fri, 17 Apr 2009 00:00:00 +0530 Tue, 11 Nov 2014 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164226 An auction purchaser of charged immovable property does not become the defaulting assessee for the erstwhile owner's sales tax arrears. Recovery for those arrears can be enforced only against the charged property itself, and only to the extent of the existing charge. The purchaser's independent assets, including bank accounts, cannot be attached by garnishee notices where they have no nexus with the charged property. The Karnataka High Court therefore upheld recovery only against the auctioned property and treated garnishee action against the purchaser's bank accounts as impermissible. Case-Laws VAT and Sales Tax Fri, 17 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164226