https://www.taxtmi.com/caselaws?id=392157 A subsequent purchaser could not defeat an alleged pre-existing statutory tax charge merely by relying on an encumbrance certificate, because the certificate is only one aid to title verification and not a substitute for checking registration records and other due diligence. The plea of bona fide purchase for value without notice depended on surrounding facts, including the timing of the charge and the purchaser's knowledge, and required proof in appropriate proceedings. The writ challenge to the recovery notice therefore failed, and the recovery proceedings were left undisturbed, with the purchaser relegated to seek declaration of bona fide purchase and absence of notice in civil proceedings. en-us Thu, 30 Jan 2020 00:00:00 +0530 Fri, 14 Feb 2020 10:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392157 A subsequent purchaser could not defeat an alleged pre-existing statutory tax charge merely by relying on an encumbrance certificate, because the certificate is only one aid to title verification and not a substitute for checking registration records and other due diligence. The plea of bona fide purchase for value without notice depended on surrounding facts, including the timing of the charge and the purchaser's knowledge, and required proof in appropriate proceedings. The writ challenge to the recovery notice therefore failed, and the recovery proceedings were left undisturbed, with the purchaser relegated to seek declaration of bona fide purchase and absence of notice in civil proceedings. Case-Laws VAT and Sales Tax Thu, 30 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392157