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2018 (1) TMI 1532 - MADHYA PRADESH HIGH COURTRecovery of Commercial tax dues - amendment in the Enforcement of Security Interest and Recovery of Debts and Loans and Miscellaneous Provisions Act and the Amendment Act, 2016 - HELD THAT:- In the considered opinion of this court, the Enforcement of Security Interest and Recovery of Debts and Loans and Miscellaneous Provisions (Amendment) Act, 2016 came into force with effect from September 1, 2016 and by virtue of the said amendment, the right of secured creditors to realise the secured dues and debts dues, which are payable to the secured creditors by sale of assets over which security has been created, is having priority over all other debts and Government dues including revenue, taxes, cesses and rates due to Central Government, State Government and local authorities. Not only this, it is having overriding effect over all other enactment including the provisions of Madhya Pradesh VAT Act, Central Sales Tax Act, Entry Tax Act and any other Tax Act - Though, an attempt has been made by the State Government to demonstrate before this court that the amendment will not disentitle to recover the dues by them as the dues are outstanding since 2012. Petition allowed.
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