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    <title>2020 (5) TMI 637 - MADRAS HIGH COURT</title>
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    <description>A transferee who purchases property after departmental recovery proceedings and attachment for the vendor&#039;s sales tax arrears cannot use writ jurisdiction to displace the charge or recovery notice merely by asserting bona fide purchase. Because the purchaser produced no material showing prior verification of arrears or encumbrance, the court treated the departmental action as having preceded the sale and upheld the notice. Any claim based on the vendor&#039;s undertaking of no encumbrance, including protection or damages, must be pursued before the competent Civil Court, not in writ proceedings. The earlier decision cited by the purchaser was held inapplicable on these facts.</description>
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    <pubDate>Tue, 26 May 2020 00:00:00 +0530</pubDate>
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      <title>2020 (5) TMI 637 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=395604</link>
      <description>A transferee who purchases property after departmental recovery proceedings and attachment for the vendor&#039;s sales tax arrears cannot use writ jurisdiction to displace the charge or recovery notice merely by asserting bona fide purchase. Because the purchaser produced no material showing prior verification of arrears or encumbrance, the court treated the departmental action as having preceded the sale and upheld the notice. Any claim based on the vendor&#039;s undertaking of no encumbrance, including protection or damages, must be pursued before the competent Civil Court, not in writ proceedings. The earlier decision cited by the purchaser was held inapplicable on these facts.</description>
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      <pubDate>Tue, 26 May 2020 00:00:00 +0530</pubDate>
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