Doctrine of constitutional priority - Supremecy of attachment ...

Court Rules Tax Claims Can't Override Prior Mortgages; Prior Secured Interests Prevail Over Tax Department Attachments.

December 14, 2022

Case Laws Indian Laws HC

Doctrine of constitutional priority - Supremecy of attachment passed by the Tax Recovery Officer / Income Tax Department or to the mortgage created in favour of the secured creditors Dues of the Income Tax Department precedence over the dues of the secured creditor - In all these cases, the orders of attachment passed by the Tax Recovery Officer / Income Tax Department were subsequent to the mortgage created in favour of the secured creditors and hence, the same will have no legs to stand, in view of the principles laid above by this court. - HC

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Doctrine of constitutional priority - Supremecy of attachment ...

Court Rules Tax Claims Can't Override Prior Mortgages; Prior Secured Interests Prevail Over Tax Department Attachments.

December 14, 2022

Case Laws Indian Laws HC

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