Recovery of tax dues - those statutes under which a charge is ...
Case Laws VAT and Sales Tax
December 4, 2018
Recovery of tax dues - those statutes under which a charge is created on the assets will have priority over mortgage rights under any other Act. And those statutes where charges are not created will be accorded a status of unsecured debts and will have low priority over the secured creditors under the SARFESAI Act
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