(PRAYER: Writ Appeal under Clause 15 of the Letters Patent against the order of a learned single Judge of this Court dated 17.06.2006 passed in W.P.No.11900 of 2006.)

The Hon’ble Chief Justice:

Admit. The learned Special Government Pleader appearing for the respondents waives service. By consent, the appeal is taken up for hearing.

2. In this appeal filed against the order of a learned single Judge passed in a writ petition under Article 226 of the Constitution of India, the question relates to the liability of an auction purchaser of a property at a public auction towards the arrears of sales tax due under the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the ‘TNGST Act’), which dues are a statutory charge on the property sold, and of which the purchaser had no actual notice. By the order under appeal, the learned single Judge held that the issue is covered by the judgment of a Division Bench of this Court in the case of N.Padma Coffee Works & Others Vs. Commercial Tax Officer, Rock Fort Assessment Circle, Trichy reported in (1999) 114 S.T.C. 494 and the contention that the appellants are bona fide purchasers has to be established only before a civil