Revenue Fails to Prove Property Purchase was Tax Evasion; Purchase Deemed Bona Fide, Parties Unrelated.

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....Recovery of dues (commercial tax arrears) - purchase of property through public auction - The burden rests upon the revenue to establish that the consideration for the property is inadequate, that the vendor had due notice of the pendency of the sales tax proceedings and the transfer itself, was a measure to evade tax. In the present case, the parties, that is, the petitioner and the defaulting assessee are admittedly unrelated and the transaction of purchase is bonafide - HC....