2019 (4) TMI 1636

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.... 9570 sq.ft. through a Sale Deed dated 09.08.2000 in Document No.2853 for a valuable sale consideration of Rs. 4,64,000/-. It is further stated that the Second Petitioner purchased the Property situated at Survey No.20 at Zuzuvadi Village, admeasuring an extent of 12045 sq.ft. through a Sale Deed dated 09.08.2000 for a valuable sale consideration of Rs. 4,58,000/- and that the Third Petitioner purchased the property situated at Survey No.20 & 21 in Zuzuvadi Village, ad-measuring an extent of 12105 sq.ft. through a Sale Deed dated 09.08.2000 for a valuable sale consideration of Rs. 4,60,000/-. It is further stated that all the Petitioners purchased the properties from the following persons, namely, 1)Fathima, 2)Nazaquat 3)Alefiya and 4)Shami....

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....nt. Therefore, it is submitted that the charge cannot be enforced against the property in the hands of the Petitioners. Hence, the Impugned Notice is liable to be quashed. 5.In response, the learned counsel for the Respondent submitted that the Respondent has a statutory charge over the property under Section 24(1) of the Tamil Nadu General Sales Tax Act, 1959(the TNGST Act) in view of the non-payment of tax dues by the erstwhile owner of the property within 21 days of the notice of demand after assessment thereof. It is further submitted that as per Section 24A of the TNGST Act, any transfer, including sale, by the assessee in default is void. 6.The affidavit, counter affidavit, documents and oral submissions of the parties were cons....

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....TAX OFFICER in W.P.No.6267 of 2007 and also recently by this Court in Order dated 26.03.2018 in DAKSHINAMURTHY Vs. COMMERCIAL TAX OFFICER IN W.P.No.36469 of 2006 wherein, at paragraph 13, it was held as follows: 13.From the aforesaid discussion and the precedents adverted to above, the principles of law that can be gleaned in respect of the enforcement of charges, including statutory charges, are as under: (i)A mortgage is a transfer of interest in property and, therefore, attaches itself to and moves with the property. Accordingly, it would be enforceable in the hands of a transferee without notice, including the ultimate transferee in case of multiple transfers. (ii)By contrast, there is no transfer of interest in a c....