https://www.taxtmi.com/caselaws?id=427994 Recovery under the Tamil Nadu General Sales Tax Act required a valid demand and concrete steps to create and communicate a charge over the assessee's property before the encumbrance could be enforced against third parties. Mere reference to the recovery provision, without prior attachment or lawful transmission of the charge to the Sub-Registrar, was insufficient. The court noted that the petitioner bought the properties in a public auction for full consideration, received the sale certificate, and took title when no subsisting encumbrance or charge was shown on record. As the purchase was bona fide and there was no material suggesting intent to defeat revenue, the communication directing registration of a charge was quashed. en-us Wed, 22 Jun 2022 00:00:00 +0530 Thu, 22 Sep 2022 07:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427994 Recovery under the Tamil Nadu General Sales Tax Act required a valid demand and concrete steps to create and communicate a charge over the assessee's property before the encumbrance could be enforced against third parties. Mere reference to the recovery provision, without prior attachment or lawful transmission of the charge to the Sub-Registrar, was insufficient. The court noted that the petitioner bought the properties in a public auction for full consideration, received the sale certificate, and took title when no subsisting encumbrance or charge was shown on record. As the purchase was bona fide and there was no material suggesting intent to defeat revenue, the communication directing registration of a charge was quashed. Case-Laws VAT and Sales Tax Wed, 22 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427994