Property transfer to defeat tax recovery: officers must consult legal counsel to pursue remedies under transfer law. Board directs that when immovable property transfers appear intended to defeat or delay tax recovery, officers should consult Department legal counsel to consider remedies under the Transfer of Property Act; similarly, where transfers exceeding the registration threshold are effected without registration and create equitable rights, legal counsel must be consulted immediately to assess applicable equitable remedies.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Property transfer to defeat tax recovery: officers must consult legal counsel to pursue remedies under transfer law.
Board directs that when immovable property transfers appear intended to defeat or delay tax recovery, officers should consult Department legal counsel to consider remedies under the Transfer of Property Act; similarly, where transfers exceeding the registration threshold are effected without registration and create equitable rights, legal counsel must be consulted immediately to assess applicable equitable remedies.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.