https://www.taxtmi.com/caselaws?id=161868 A statutory first charge for sales tax arrears under the Kerala General Sales Tax Act prevails over prior equitable mortgages, and the State may enforce that charge through the Kerala Revenue Recovery Act. The Debts Recovery Tribunal's jurisdiction is confined to applications by banks and financial institutions for recovery of debts, so it cannot be used by the State to recover sales tax dues or proceed against property already subject to the State's first charge. The overriding effect of the debt recovery statute does not displace the State's separate statutory recovery mechanism where the dispute concerns enforcement of tax arrears. en-us Thu, 20 Jan 2005 00:00:00 +0530 Mon, 10 Feb 2014 12:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161868 A statutory first charge for sales tax arrears under the Kerala General Sales Tax Act prevails over prior equitable mortgages, and the State may enforce that charge through the Kerala Revenue Recovery Act. The Debts Recovery Tribunal's jurisdiction is confined to applications by banks and financial institutions for recovery of debts, so it cannot be used by the State to recover sales tax dues or proceed against property already subject to the State's first charge. The overriding effect of the debt recovery statute does not displace the State's separate statutory recovery mechanism where the dispute concerns enforcement of tax arrears. Case-Laws VAT and Sales Tax Thu, 20 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161868