https://www.taxtmi.com/caselaws?id=155612 Arrears of sales tax recoverable as arrears of land revenue were treated as having priority over a decree-holder's claim against the sale proceeds of the debtor's property. Because the tax demand related to earlier assessment years and recovery proceedings had already begun before the private decree was passed, the State's charge attached first to the property. Section 11-B of the Punjab General Sales Tax Act, 1948 was applied to give the Revenue precedence in appropriation of the sale proceeds, and payment out was allowed in favour of the State. en-us Tue, 04 Oct 1988 00:00:00 +0530 Thu, 05 Sep 2013 17:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155612 Arrears of sales tax recoverable as arrears of land revenue were treated as having priority over a decree-holder's claim against the sale proceeds of the debtor's property. Because the tax demand related to earlier assessment years and recovery proceedings had already begun before the private decree was passed, the State's charge attached first to the property. Section 11-B of the Punjab General Sales Tax Act, 1948 was applied to give the Revenue precedence in appropriation of the sale proceeds, and payment out was allowed in favour of the State. Case-Laws VAT and Sales Tax Tue, 04 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155612