Validity of Sales Tax Department’s Charge: Bombay HC Ruling

Shailesh K Bothra Vs State of Maharashtra (Bombay High Court)

Bombay High Court held that after the recognition of the first charge of the assessee as a secured creditor, the charge of the Sales Tax Department to recover the sales tax dues would be valid.

Facts- This petition under Article 226 of the Constitution of India, quite peculiarly is filed by three petitioners. Petitioner nos. 1 and 2 are auction purchasers in an auction held by petitioner no. 3- a non-banking fin

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