Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Attachment of property in tax recovery may continue despite thirdparty mortgage or charge, remaining subject to that encumbrance.</h1> Where the Tax Recovery Officer, on investigation, finds property subject to a mortgage or charge in favour of a person not in possession, he may continue the attachment while preserving that encumbrance; the attachment therefore remains subject to the existing mortgage or charge (excluding mortgages or charges specifically excepted by the rules). The provision authorises continuation of tax recovery attachment despite thirdparty security interests, but leaves operative priority and rights of the encumbrancer intact.
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