Property Buyer Challenges Tax Department for Post-Purchase Attachment; Claims Bona Fide Purchase with Encumbrance Certificate.

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....Auction Sale of Attached property - Recovery of tax - the petitioner therein contended that he was the bona fide purchaser, since he purchased the property only after getting encumbrance certificate from the Sub-Registrar, Srivilliputhur and that when the Department had not attached the property prior to purchase of the same by the petitioner therein, it was not open to the Department to issue the notice impugned therein.....