https://www.taxtmi.com/caselaws?id=127483 A municipal tax charge was held unenforceable against an auction purchaser who bought for value without notice, because a statutory first charge under the Bombay Provincial Municipal Corporation Act did not expressly override the protection in Section 100 of the Transfer of Property Act. Constructive notice was also rejected: under Section 3, it requires wilful abstention from enquiry or gross negligence, and no rigid rule imputes knowledge of municipal arrears to every purchaser. On the facts, the purchaser had made enquiries from the receivers and could not be treated as negligent. The municipal corporation therefore could not enforce the arrears against the property in the purchaser's hands. en-us Thu, 18 Mar 1971 00:00:00 +0530 Tue, 24 Aug 2021 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127483 A municipal tax charge was held unenforceable against an auction purchaser who bought for value without notice, because a statutory first charge under the Bombay Provincial Municipal Corporation Act did not expressly override the protection in Section 100 of the Transfer of Property Act. Constructive notice was also rejected: under Section 3, it requires wilful abstention from enquiry or gross negligence, and no rigid rule imputes knowledge of municipal arrears to every purchaser. On the facts, the purchaser had made enquiries from the receivers and could not be treated as negligent. The municipal corporation therefore could not enforce the arrears against the property in the purchaser's hands. Case-Laws Indian Laws Thu, 18 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127483