https://www.taxtmi.com/caselaws?id=24818 A transferee of agricultural land cannot be subjected to secondary tax recovery without prior notice and an opportunity to be heard: the proviso creates secondary liability only where the assessing authority shows earnest, unsuccessful attempts to recover from the transferor and informs the transferee of that fact. The transferee may assert that recovery from the transferor remains possible, and such contentions must be considered before any recovery order against the transferee. Absent satisfaction of these conditions and procedural opportunity, recovery from the transferee is not lawfully supportable and revenue recovery should be deferred. en-us Thu, 21 Jul 1988 00:00:00 +0530 Fri, 22 Jan 2010 15:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24818 A transferee of agricultural land cannot be subjected to secondary tax recovery without prior notice and an opportunity to be heard: the proviso creates secondary liability only where the assessing authority shows earnest, unsuccessful attempts to recover from the transferor and informs the transferee of that fact. The transferee may assert that recovery from the transferor remains possible, and such contentions must be considered before any recovery order against the transferee. Absent satisfaction of these conditions and procedural opportunity, recovery from the transferee is not lawfully supportable and revenue recovery should be deferred. Case-Laws Income Tax Thu, 21 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24818