https://www.taxtmi.com/caselaws?id=150789 A statutory sale for recovery of sales tax arrears passes free of prior encumbrances only where the governing enactment expressly treats the dues as land revenue or authorises recovery as land revenue. Recovery provisions framed merely as collection 'as if' land revenue do not, by themselves, extinguish an earlier mortgage or other secured interest. On that construction, the tax sale did not override the mortgagee's security, and the purchaser took subject to the prior encumbrance. The mortgage decree was upheld and the appeal failed. en-us Thu, 06 Feb 1975 00:00:00 +0530 Wed, 22 May 2013 16:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150789 A statutory sale for recovery of sales tax arrears passes free of prior encumbrances only where the governing enactment expressly treats the dues as land revenue or authorises recovery as land revenue. Recovery provisions framed merely as collection 'as if' land revenue do not, by themselves, extinguish an earlier mortgage or other secured interest. On that construction, the tax sale did not override the mortgagee's security, and the purchaser took subject to the prior encumbrance. The mortgage decree was upheld and the appeal failed. Case-Laws VAT and Sales Tax Thu, 06 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150789