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2015 (12) TMI 1658 - MADRAS HIGH COURTRecovery of arrear sales tax - petitioner was asked to pay the arrears of tax on property of seller, from whom the property was purchased by the petitioner - the petitioner has approached this Court stating that he is a bona fide purchaser for value without notice of the charge over the property and hence, his interest should be protected - Held that: - it is, no doubt, clear that the petitioner had purchased the property in question without notice of the charge over the same from his vendor and the same has also not been reflected in the Encumbrance Certificate issued by the Registration Department. In such circumstances, this Court is of the view that the impugned order passed by the respondent is vitiated in law - the petitioner, being a bona fide purchaser for consideration without notice of the charge over of the property, cannot be proceeded against insofar as the arrears of sales tax of his vendor - petition allowed - decided in favor of petitioner.
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