https://www.taxtmi.com/caselaws?id=163164 A secured creditor's enforcement and sale under the SARFAESI Act can prevail over a State sales tax first-charge claim where the tax liability has not been lawfully crystallised against the auctioned property. Section 35's overriding effect and section 13(6) vesting title in the transferee support the auction purchaser's title, while an adverse revenue entry and refusal to mutate the purchaser's name lack legal basis if no valid demand procedure is shown under the State sales tax law. The sale certificate describing the property as free from known encumbrances and earlier revenue records showing it as unencumbered further support mutation in the purchaser's favour. en-us Fri, 07 Sep 2007 00:00:00 +0530 Sat, 27 Dec 2014 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163164 A secured creditor's enforcement and sale under the SARFAESI Act can prevail over a State sales tax first-charge claim where the tax liability has not been lawfully crystallised against the auctioned property. Section 35's overriding effect and section 13(6) vesting title in the transferee support the auction purchaser's title, while an adverse revenue entry and refusal to mutate the purchaser's name lack legal basis if no valid demand procedure is shown under the State sales tax law. The sale certificate describing the property as free from known encumbrances and earlier revenue records showing it as unencumbered further support mutation in the purchaser's favour. Case-Laws VAT and Sales Tax Fri, 07 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163164