https://www.taxtmi.com/caselaws?id=394430 A statutory tax charge cannot be enforced against a purchaser for value who took the property without actual or constructive notice, and constructive notice cannot be inferred merely because the charge arose by operation of law. Due diligence is ordinarily satisfied by enquiry with the vendor and verification of title and encumbrance records; failure to approach the tax department, by itself, does not amount to wilful abstention or gross negligence. The Court also indicated that the charge's reflection, or absence, in registration and encumbrance records is material to notice, and it preserved the revenue's civil remedy if fraud is alleged. en-us Fri, 28 Feb 2020 00:00:00 +0530 Mon, 13 Apr 2020 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394430 A statutory tax charge cannot be enforced against a purchaser for value who took the property without actual or constructive notice, and constructive notice cannot be inferred merely because the charge arose by operation of law. Due diligence is ordinarily satisfied by enquiry with the vendor and verification of title and encumbrance records; failure to approach the tax department, by itself, does not amount to wilful abstention or gross negligence. The Court also indicated that the charge's reflection, or absence, in registration and encumbrance records is material to notice, and it preserved the revenue's civil remedy if fraud is alleged. Case-Laws VAT and Sales Tax Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394430