Home Highlights October 2014 Year 2014 This

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1. Recovery of customs duty - warehoused goods - priority to recover dues - attachment of property - charge created by the second respondent Bank / financial institution,...

2. Priority of claim after attachment orders u/s 281 - - mortgagee right of recovery vs Income tax dept right of recovery - the properties which belong to third party...

3. Attachment of immovable properties ordered by PF organization - priority over the dues - Secured creditors (Banks) or PF organization - PF organization was within its...

4. Attachment of immovable property - recovery of service tax was not done - the personal property of a sole proprietor or partners shall not be attached, and personal...

5. Attachment of the immovable properties and bank accounts of the Petitioner - expiry of a period of one year from the date of the order made under Section 83(1) - After...

6. Right of Auction Purchaser of property - Recovery of Outstanding dues of Bank and tax dues under the VAT / sales tax act - Priority of claims - Attachment order - The...

7. Attachment of property - Bank accounts and immovable property - The properties in respect of which the prohibition order has been passed were not found at the premises...

8. Input Tax Credit - Paver Blocks laid on the land - immovable or movable property? - The flexibility to re-use does not mean that blocks will be removed and re-erected...

9. Attachment orders - The transfer of immovable property can only be, by way of a sale deed. In the absence of a deed of conveyance, duly stamped and registered, no right,...

10. Seeking de-sealing of his premises - Smuggling of Gold - Attachment of immovable property - It is thus clear that the seizure of the goods contemplated under Section 110...

11. Amendment of section 281B. - Attachment of property - Assessing Officer shall revoke attachment of property made under sub-section (1) in a case where the assessee...

12. CENVAT Credit - input service - amount paid to the broker / property consultant for purchasing the immovable property to be used for providing output service of renting...

13. Attachment orders u/s 281B - no sale of immovable property can be made after the expiry of three years from the end of the financial year in which the order giving rise...

14. Attachment orders - petitioner(bank) taken over property of guarantor of loan and sold the same - firstly attachment made by the dept. of the the properties belonging to...

15. Provisional Attachment of Bank Accounts - Section 83 does not provide for such delegation or authorization - Attachment of property including bank account of a person...