2017 (11) TMI 1090

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....adha Sampath ORDER Heard Mr.T.V.Ganesh, learned counsel appearing on behalf of Mr.P.R.Kumar, learned counsel on record for the petitioner and Ms.Narmadha Sampath, learned Special Government Pleader for the respondent. 2.The petitioner has filed this writ petition challenging a proceedings which is in the nature of a demand issued to the petitioner calling upon the petitioner to pay arrear....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or all purposes, TIIC had absolute right, title and interest to sell the property. Since the machineries were under the control of the Industries Department, they had executed a Deed of Confirmation in favour of the petitioner on 29.11.2005. For the first time, in 2006, the respondent sent a notice to the TIIC stating that M/s.Karpaga Electronics (P) Ltd. is in arrears of Sales Tax. TIIC sent a re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ilar case and held that the respondent therein is a bona fide purchaser without notice of charge under Section 24(2) of the Tamil Nadu General Sales Tax Act, 1959 and therefore, the property cannot be proceeded against for the recovery of sales tax arrears. In the case hand, there is no charge on the property and there is no doubt about the bonafide of the purchase made by the petitioner, because ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....above. The petitioner's case is on a better footing as there was no charge on the property. In Rukmani Vs. The Deputy Commercial Tax Officer (CDJ 2012 MHC 5515), a similar view was taken and it was held that there is no material placed before them to prove that steps have been taken under the provisions of the Revenue Recovery Act against the delinquent or the subsequent first purchaser, and t....