Recovery of dues of taxes - priority/precedence of dues - If the ...
Earlier Legal Attachments on Property Outweigh SARFAESI and RDDB Act Priorities in Tax Recovery Cases.
September 5, 2022
Case Laws VAT and Sales Tax HC
Recovery of dues of taxes - priority/precedence of dues - If the immovable property of the defaulter is shown to have been attached in accordance with law prior to Chapter IVA of the SARFAESI Act, or for that matter section 31B of the RDDB Act, being enforced, and such attachment is followed by a proclamation according to law, the ‘priority’ accorded by section 26E of the former and section 31B of the latter would not get attracted. - HC
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