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    <title>2021 (7) TMI 29 - MADRAS HIGH COURT</title>
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    <description>A belated revenue recovery notice asserting a charge over attached property was held unsustainable against a subsequent purchaser where the authorities had not diligently completed the recovery process. The property remained under attachment, but no effective auction or further recovery action was taken for many years, and the petitioner purchased without knowledge of any subsisting charge. As the notice was issued long after the sale and after prolonged inaction by the authorities, the attempt to enforce the recovery charge against the petitioner was quashed.</description>
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      <description>A belated revenue recovery notice asserting a charge over attached property was held unsustainable against a subsequent purchaser where the authorities had not diligently completed the recovery process. The property remained under attachment, but no effective auction or further recovery action was taken for many years, and the petitioner purchased without knowledge of any subsisting charge. As the notice was issued long after the sale and after prolonged inaction by the authorities, the attempt to enforce the recovery charge against the petitioner was quashed.</description>
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