https://www.taxtmi.com/caselaws?id=427904 Section 34 of the U.P. Trade Tax Act applies only where, during pending proceedings under the Act, a liable person creates a charge on or transfers immovable property with intent to defraud tax or other dues. A transfer made for consideration before reassessment proceedings were initiated, and before any recovery certificate was issued, did not satisfy that statutory condition. The purchaser was also supported by the proviso protecting a transferee acting in good faith and for consideration. Accordingly, recovery could not be enforced against the purchaser and the endorsement of recovery was held invalid. en-us Mon, 19 Sep 2022 00:00:00 +0530 Mon, 27 Feb 2023 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427904 Section 34 of the U.P. Trade Tax Act applies only where, during pending proceedings under the Act, a liable person creates a charge on or transfers immovable property with intent to defraud tax or other dues. A transfer made for consideration before reassessment proceedings were initiated, and before any recovery certificate was issued, did not satisfy that statutory condition. The purchaser was also supported by the proviso protecting a transferee acting in good faith and for consideration. Accordingly, recovery could not be enforced against the purchaser and the endorsement of recovery was held invalid. Case-Laws VAT and Sales Tax Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427904