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TMI Blog2013 (5) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... y Act - Held that:- The other contention raised by the learned counsel is based on S.100 of the Transfer of Property Act. It is urged by the learned counsel that the charge created under S.100 at the time of creation of the mortgage cannot be defeated by a statutory charge which came into operation at a later stage. This contention under Section 100 has also been answered by their Lordships in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SARFAESI proceedings, the properties were sold on 19.9.2009 and 12.1.2010 respectively and petitioners 2 and 3 in W.P.(C).5513/12 and petitioners 2, 3 and 4 in W.P.(C).5514/12 are the respective purchasers. 3. It is stated that long after the sale was concluded, for realising the sales tax dues of the original mortgagors for the years 2003-04 and 2004-05, revenue recovery proceedings were in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the mortgage created in favour of the petitioners. However, this contention is plainly untenable for the reason that the tax is due from the mortgagors for the year 2003-04 and 2004-05. If that be so, charge was created on the properties of the mortgagors at a time when proceedings under the KGST Act were pending against them. The fact that to apply Section 26A, assessment need not be complete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In support of this contention, the learned counsel for the petitioners relied on the judgments in The Ahmedabad Municipal Corporation of the City of Ahmedabad v. Haji Abdul Gafur Haji Hussenbhai (AIR 1971 SC 1201), and A. Senthil Kumar v. Asst. Commissioner(CT) (2011 (2) MLJ 127) and the judgment of the Madras High Court in W.P.(C).11655/09. However, I am unable to accept the contention for the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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