purchased the immovable property for valuable consideration without notice of the sales tax arrears and thus a bonafide purchaser, protected

petitioner had purchased the immovable property for valuable consideration without notice of the sales tax arrears and thus a bonafide purchaser, protected under the Transfer of Property Act, 1872, and placing reliance on the decisions of the Hon'ble Division Bench of this Court in the case of  

and the decision of the Hon'ble Supreme Court in the case of 

Shreyas Papers (P) Ltd., reported in

 2006 (1) CTC 290