Notice for sale of land was valid as transferor failed to prove that transfer wasn’t made to defraud

CST & VAT : Where Assessing Officer in order to recover arrears of tax due from one 'B' had attached his land and thereafter 'B' had sold said land to assessee, since 'B' had not discharged initial onus showing that transfer of land was not with intention to defraud revenue, action of Assessing Officer putting charged land to sale could not be faulted