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    <title>Attachment of Immovable Property for recovery of tax in arrear - diversion of immovable property to escape attachment</title>
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    <description>The case concerns a departmental attachment of immovable property for tax recovery, a later purchase by a relative asserting bona fide title and individual ownership, and the Tax Recovery Officer&#039;s determination that the property was subject to the earlier attachment, a determination treated as conclusive and binding under the applicable Second Schedule rules and upheld in subsequent proceedings.</description>
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      <description>The case concerns a departmental attachment of immovable property for tax recovery, a later purchase by a relative asserting bona fide title and individual ownership, and the Tax Recovery Officer&#039;s determination that the property was subject to the earlier attachment, a determination treated as conclusive and binding under the applicable Second Schedule rules and upheld in subsequent proceedings.</description>
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