https://www.taxtmi.com/caselaws?id=150442 Property already settled in favour of a third party before recovery action begins cannot be attached or sold for the defaulter's arrears under the Revenue Recovery Act. The statutory power extends only to property belonging to the defaulter at the time attachment and sale are initiated, and land no longer standing in the defaulter's name falls outside that reach. On that basis, the notice of attachment and sale was unsustainable because the property had ceased to be the defaulter's property before proceedings commenced. en-us Sat, 29 Jul 1972 00:00:00 +0530 Thu, 16 May 2013 18:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150442 Property already settled in favour of a third party before recovery action begins cannot be attached or sold for the defaulter's arrears under the Revenue Recovery Act. The statutory power extends only to property belonging to the defaulter at the time attachment and sale are initiated, and land no longer standing in the defaulter's name falls outside that reach. On that basis, the notice of attachment and sale was unsustainable because the property had ceased to be the defaulter's property before proceedings commenced. Case-Laws VAT and Sales Tax Sat, 29 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150442