PARIVARTHANA KURIES PVT LTD Vs. DISTRICT COLLECTOR THRISSUR

JUDGEMENT

(1.) THE petitioner is the auction purchaser of a property in execution of money decree. THE decree holder himself is the auction purchaser. THE complaint is that the property is being proceeded against for the dues under the Kerala General Sales Tax Act.

(2.) SECTION 26 A of the KGST Act provides that the Government has got a charge over the property and that any transaction in relation thereto would be void as against the State. The impact of SECTION 26 A has been clearly explained in the decision in Laly Vincent Vs. District Collector [2008 (4) KLT 876].