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    <title>1982 (9) TMI 219 - PATNA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=153941</link>
    <description>A notice under section 7 of the Bihar and Orissa Public Demands Recovery Act had already been served before the property was transferred, so section 8 operated to void any private transfer against claims enforceable in execution of the certificate and to create a charge on the property for the dues. The Financial Corporation&#039;s sale under its statutory powers was still a transfer for consideration and did not escape section 8. The indemnity clause in the sale deed could not bind the certificate-holder, who was not a party to the conveyance. Section 46B of the State Financial Corporations Act, 1951 did not override section 8 because no inconsistency was shown, so recovery could proceed against the property in the purchaser&#039;s hands.</description>
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    <pubDate>Fri, 24 Sep 1982 00:00:00 +0530</pubDate>
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      <title>1982 (9) TMI 219 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=153941</link>
      <description>A notice under section 7 of the Bihar and Orissa Public Demands Recovery Act had already been served before the property was transferred, so section 8 operated to void any private transfer against claims enforceable in execution of the certificate and to create a charge on the property for the dues. The Financial Corporation&#039;s sale under its statutory powers was still a transfer for consideration and did not escape section 8. The indemnity clause in the sale deed could not bind the certificate-holder, who was not a party to the conveyance. Section 46B of the State Financial Corporations Act, 1951 did not override section 8 because no inconsistency was shown, so recovery could proceed against the property in the purchaser&#039;s hands.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Fri, 24 Sep 1982 00:00:00 +0530</pubDate>
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