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2019 (4) TMI 1636 - HC - VAT and Sales TaxLiability of Sales Tax Dues - enforceability of charge against property - Section 24(1) of the Tamil Nadu General Sales Tax Act, 1959 - HELD THAT:- It is clear that the Petitioners purchased the property from the erstwhile owners/assessee of the Sales Tax Department on 09.08.2000. It is also clear from the E.C. dated 13.03.2000 that the charge in favour of the Sales Tax Department is not reflected in the E.C. Therefore, there are no materials to conclude that the Petitioners were put on notice either actual or constructive, about the statutory charge in favour of the Sales Tax Department. The limited issue that arises for consideration is whether the charge under Section 24(1) of the TNGST Act can be enforced against the property in the hands of the Petitioners. This issue is no longer res integra and it was decided that such a charge cannot be enforced against a transferee without notice. The principles of law that can be gleaned in respect of the enforcement of charges, including statutory charges - petition allowed.
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