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2013 (5) TMI 208 - HC - VAT and Sales TaxProperties in question were mortgaged - The properties were sold - Revenue recovery proceedings were initiated against the properties for realising the sales tax dues - Section 26A of the KGST Act - Section 100 of the Transfer of Property 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 Bhikhabhai's case and the answer is against the petitioner - This judgement has been followed by this Court in the judgment in W.P.(C).8179/08 -These writ petitions are only to be dismissed and I do so
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