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of The High Court held that by virtue of the non-obstante clause in the Kerala General Sales Tax Act, 1963 (KGST Act), it creates a first charge on the property of the dealer for tax payable under the Act from 1995 onwards. However, there is no corresponding provision creating a first charge under the Income Tax Act, 1961. Section 281 of the Income Tax Act merely provides that certain transfers during the pendency of proceedings are void, but no such transfer occurred here. The properties were auctioned for realizing tax payable under the KGST Act, and the petitioners purchased them. The Income Tax Department cannot proceed against these properties for realizing arrears payable by the deceased Madhavan Pillai under the Income Tax Act. The writ petitions were allowed, setting aside the impugned notices/proceedings and declaring that the petitioners' properties cannot be proceeded against for realizing arrears under the Income Tax Act.
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