https://www.taxtmi.com/caselaws?id=410213 A statutory charge for tax arrears may attach to a defaulter's property, but enforcement against transferred property requires strict compliance with the prescribed recovery procedure and effective notice of the encumbrance. Where a purchaser bought the property for value, without any encumbrance shown in the records and without knowledge of a subsisting charge, the department could not sustain a belated demand and recovery notice against that purchaser. The result is that an innocent purchaser is protected against recovery action when the authority failed to act promptly or follow the statutory mechanism. The impugned notice was quashed. en-us Wed, 14 Jul 2021 00:00:00 +0530 Tue, 27 Jul 2021 23:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410213 A statutory charge for tax arrears may attach to a defaulter's property, but enforcement against transferred property requires strict compliance with the prescribed recovery procedure and effective notice of the encumbrance. Where a purchaser bought the property for value, without any encumbrance shown in the records and without knowledge of a subsisting charge, the department could not sustain a belated demand and recovery notice against that purchaser. The result is that an innocent purchaser is protected against recovery action when the authority failed to act promptly or follow the statutory mechanism. The impugned notice was quashed. Case-Laws VAT and Sales Tax Wed, 14 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410213