https://www.taxtmi.com/caselaws?id=189674 A tax demand, once raised after default, can create a statutory charge on the defaulter's property and support recovery as arrears of land revenue under the Kerala General Sales Tax Act and the Revenue Recovery Act. Transfers made by the defaulter, or by close relatives holding property derived from him, may be proceeded against where the materials show an attempt to defeat recovery, and a presumption of such intent may arise in transfers to near relatives. However, recovery cannot be extended to subsequent purchasers who acquired title before any attachment or equivalent legal restraint, where no statutory charge or provision voiding their transfer against the Government exists. en-us Tue, 19 Jan 2016 00:00:00 +0530 Mon, 16 Jan 2017 20:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189674 A tax demand, once raised after default, can create a statutory charge on the defaulter's property and support recovery as arrears of land revenue under the Kerala General Sales Tax Act and the Revenue Recovery Act. Transfers made by the defaulter, or by close relatives holding property derived from him, may be proceeded against where the materials show an attempt to defeat recovery, and a presumption of such intent may arise in transfers to near relatives. However, recovery cannot be extended to subsequent purchasers who acquired title before any attachment or equivalent legal restraint, where no statutory charge or provision voiding their transfer against the Government exists. Case-Laws VAT and Sales Tax Tue, 19 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189674