https://www.taxtmi.com/caselaws?id=430170 Where property was transferred after the original dealer had knowledge of pending tax recovery proceedings, the transfer was treated as intended to defeat revenue claims and fell within the statutory bar. The court held that a settlement made in favour of a family member in those circumstances was void against the revenue, and later purchasers could not acquire a better title than the transferor. The plea that the plaintiffs were bona fide purchasers for consideration without notice was rejected, and the challenge to enforcement of the revenue charge also failed because the underlying recovery proceedings were valid and no legally protected title existed in the plaintiffs. en-us Tue, 01 Nov 2022 00:00:00 +0530 Sat, 12 Nov 2022 19:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430170 Where property was transferred after the original dealer had knowledge of pending tax recovery proceedings, the transfer was treated as intended to defeat revenue claims and fell within the statutory bar. The court held that a settlement made in favour of a family member in those circumstances was void against the revenue, and later purchasers could not acquire a better title than the transferor. The plea that the plaintiffs were bona fide purchasers for consideration without notice was rejected, and the challenge to enforcement of the revenue charge also failed because the underlying recovery proceedings were valid and no legally protected title existed in the plaintiffs. Case-Laws VAT and Sales Tax Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430170