https://www.taxtmi.com/caselaws?id=402370 A Madras HC decision is discussed on whether a later attachment for a vendor's family member's tax arrears can bind an earlier purchaser of immovable property. The court applied the principle of bona fide purchase and constructive notice, noting that the buyer purchased for value after an encumbrance certificate showed no attachment and there was no material of actual or constructive notice of the revenue proceedings. On those facts, the later attachment was treated as unenforceable against the purchaser, and the property was directed to be released from the encumbrance. en-us Fri, 11 Dec 2020 00:00:00 +0530 Thu, 31 Dec 2020 13:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402370 A Madras HC decision is discussed on whether a later attachment for a vendor's family member's tax arrears can bind an earlier purchaser of immovable property. The court applied the principle of bona fide purchase and constructive notice, noting that the buyer purchased for value after an encumbrance certificate showed no attachment and there was no material of actual or constructive notice of the revenue proceedings. On those facts, the later attachment was treated as unenforceable against the purchaser, and the property was directed to be released from the encumbrance. Case-Laws VAT and Sales Tax Fri, 11 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402370