https://www.taxtmi.com/caselaws?id=164362 The court upheld the validity of recovery proceedings for arrears of sales tax on property purchased from a defaulter's wife under section 26A of the Kerala General Sales Tax Act. It found the property transfer to the wife during pending proceedings void, allowing attachment and sale for tax arrears owed by the defaulter. The court rejected the petitioner's argument as a bona fide purchaser and directed assessment of the property's present value for potential release upon payment. Recovery against the defaulter was ordered, emphasizing the state's authority to proceed against property acquired from a defaulter's spouse. en-us Fri, 29 Aug 2008 00:00:00 +0530 Sat, 29 Nov 2014 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164362 The court upheld the validity of recovery proceedings for arrears of sales tax on property purchased from a defaulter's wife under section 26A of the Kerala General Sales Tax Act. It found the property transfer to the wife during pending proceedings void, allowing attachment and sale for tax arrears owed by the defaulter. The court rejected the petitioner's argument as a bona fide purchaser and directed assessment of the property's present value for potential release upon payment. Recovery against the defaulter was ordered, emphasizing the state's authority to proceed against property acquired from a defaulter's spouse. Case-Laws VAT and Sales Tax Fri, 29 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164362