Tax arrear - right of the bonafide purchaser for the value has to be protected.

Rukmani Vs. Deputy Commercial Tax Officer I, Pattukottai I, Assessment Circle, Pattukottai,

 reported in [2013] 62 VST 369 (Mad),

 wherein one of us (S.Manikumar.J.,) held that right of the bonafide purchaser for the value has to be protected.