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IN THE HIGH COURT OF JUDICATURE AT MADRAS
G.R.SWAMINATHAN, J
G.Alagarraj – Appellant
Versus
The State Tax Officer, State Tax Office, Bodinayakanur – Respondent
| Table of Content |
|---|
| 1. facts underlying property transaction and tax arrears. (Para 2 , 3 , 6) |
| 2. arguments on the maintainability of the petition regarding bona fide claims. (Para 4 , 20) |
| 3. discussion on notice types and legal implications. (Para 5 , 11 , 18) |
| 4. final judgment affirms buyer's rights against tax claims. (Para 12 , 14 , 26) |
ORDER
Heard both sides.
2.The writ petitioner purchased the petition mentioned property from the legal heirs of one Sambarasuran vide sale deed dated 07.02.2011. It was registered as Document No.836/2011 on the file of the Sub Registrar, Bodinayakanur. It turned out that the said property was already attached by the Sales Tax Department towards tax arrears of Sambarasuran when he was alive. This attachment made by the first respondent was entered in the encumbrance register vide Entry No. 3/2020 dated 23.10.2020. When the petitioner came to know of the same, he represented to the first respondent seeking release of the property from the attachment. The first respondent vide communication dated 18.09.2024 informed the petitioner that the property would be brought to public auction and that steps were being taken. Challenging the said communication, this wr
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