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2020 (11) TMI 1005 - HC - VAT and Sales TaxRecovery of sales tax dues - recovery from the property of the Assessee in default - the property is transferred to a bona fide purchaser without notice of encumbrances over the property on account of Sales Tax dues - protection to buyer against recovery of the Sales Tax dues when the Encumbrance Certificate issued to such purchaser by the Sub-Registrar to the effect that there is no encumbrance on the said property - What will prevail-whether Encumbrance Certificate or priority of State dues? HELD THAT:- There are different views from different Benches of this High Court - the matter would require further consideration. The learned Special Government Pleader appearing for the Revenue shall also give the details of the determination of the arrears of Tax against the Assesssee in default in the present case, intimation of the charge, if any, over the property to the Sub Registrar and registration thereof, if any - For a period of 3 weeks, the Respondent, Commercial Taxes Department may not proceed to recover the dues in question from the property in question, purchased by the Petitioner. However, they will be free to proceed against other properties of the Assessee in default or take other measures for recovery of such dues against the Assessee in accordance with law and submit a Report of the same. Put up after 3 weeks, as prayed on 17.12.2020.
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