TMI Blog2020 (11) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... he Encumbrance Certificate issued to such purchaser by the Sub-Registrar to the effect that there is no encumbrance on the said property - What will prevail-whether Encumbrance Certificate or priority of State dues? HELD THAT:- There are different views from different Benches of this High Court - the matter would require further consideration. The learned Special Government Pleader appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RAMESH, JJ. For the Appellant : Advocate- N.MURALI For the Respondent : R1-ASSISTANT COMMISSIONER(CT) AMBATTUR ASSESSMENT CIRCLE, NO.127, 1ST FLOOR, YADHAVAL STREET PADI, CHENNAI 600 050, R-2 SUB REGISTRAR REGISTRATION DEPARTMENT, GOPALAN SAMY STREET, RAMNAGAR, AMBATTUR, CHENNAI 600 053, ADVOCATE GENERAL HIGH CORT SERVED ON 7/12/2020 ORDER The important question of law which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Government Pleader accepts notice on behalf of the Respondent/Revenue and submits that there are different views from different Benches of this High Court including the one placed before us, rendered by one of us (M.S.RAMESH,J) in Tvl. K.Senthamil Selvan v. The Deputy Commercial Tax Officer in W.P.No.39939 of 2005 and batch of cases decided on 28.2.2020 in which reliance was placed on the decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Special Government Pleader appearing for the Revenue shall also give the details of the determination of the arrears of Tax against the Assesssee in default in the present case, intimation of the charge, if any, over the property to the Sub Registrar and registration thereof, if any. The learned Special Government Pleader may further inform the Court of the recovery proceedings, if any, taken ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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