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TMI Blog2019 (11) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... hich is sought to be attached on the date of such attachments - It is not in dispute that the petitioner is not the defaulter and on the other hand, the above said person is the defaulter. The very same issue under similar facts and circumstances has been considered by this Court in P. SATHASIVAM VERSUS THE ASSISTANT COMMISSIONER (CT) , THE SUB-REGISTRAR THE OFFICE OF THE SUB-REGISTRAR UDUMALPET [ 2019 (2) TMI 69 - MADRAS HIGH COURT ] , wherein this Court after following several decisions of this Court allowed the writ petition and set aside the impugned proceedings. Petition allowed. - W.P.Nos.28349 & 30785 of 2019 And W.M.P.Nos.30870, 30871, 28025 & 28027 of 2019 - - - Dated:- 27-11-2019 - Mr. Justice K. Ravichandrabaabu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner is not the defaulter. Therefore, it is contended that the impugned attachments cannot be sustained in the eye of law, since as on the date of attachments, the vendor of the petitioner had lost his right over the said properties and on the other hand, the petitioner has become the owner of the said properties. 5. The learned counsel for the petitioner, in support of his contention, relied on an order passed by this Court in W.P.No.1440 of 2019 dated 21.02.2019, deciding the very same issue in favour of the petitioner therein. 6. The learned Additional Government Pleader is not disputing the fact that the petitioner has purchased the properties prior to the date of the impugned attachments. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute that the subject matter properties were not attached at any point of time by the first respondent. When such being the factual position, it is not known as to how the first respondent has chosen to issue the communication to the second respondent to create encumbrance on the subject matter properties, without even ascertaining the factual position whether those properties, are still available with the said dealer or not. In any event, as these properties were purchased by the petitioner much earlier to the order of assessment and in view of the admitted fact that at the time of purchase, those properties were free from encumbrance much less an attachment by the Revenue, I find that the present impugned proceedings cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) Limited Vs. Deputy Commissioner (Appeals) I, Commercial Taxes, Jaipur reported in (2006) 144 STC 331, the Court considered the case of similar purchaser who had purchased the property without notice of Sales Tax arrears and it was held that the property, at the hands of the purchaser, was free of charge and it was not open to the Sales Tax Department to enforce the liability of the defaulter against the purchaser. In D.Senthil Kumar and others Vs. Commercial Tax Officer, Erode and another reported in [2006] 148 STC 204 (Mad), the Hon'ble Division Bench has held that the appellants therein, as transferee for the properties for valuable consideration without the notice of the charge are entitled for direction as mentioned above. The pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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