https://www.taxtmi.com/caselaws?id=163342 A statutory first charge under section 26B of the Kerala General Sales Tax Act, 1963 prevailed over a pending workmen's monetary claim under section 33C(2) of the Industrial Disputes Act, 1947. The labour recovery mechanism was held to be procedural only: even after determination and recovery under section 33C, it does not create any proprietary charge on the employer's property. By contrast, the tax statute created an overriding first charge for tax-related dues. As the workmen's claim had not been finally determined when revenue recovery proceeded, they could not claim pari passu treatment or restrain the recovery proceedings. en-us Fri, 10 Feb 2006 00:00:00 +0530 Mon, 31 Mar 2014 18:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163342 A statutory first charge under section 26B of the Kerala General Sales Tax Act, 1963 prevailed over a pending workmen's monetary claim under section 33C(2) of the Industrial Disputes Act, 1947. The labour recovery mechanism was held to be procedural only: even after determination and recovery under section 33C, it does not create any proprietary charge on the employer's property. By contrast, the tax statute created an overriding first charge for tax-related dues. As the workmen's claim had not been finally determined when revenue recovery proceeded, they could not claim pari passu treatment or restrain the recovery proceedings. Case-Laws VAT and Sales Tax Fri, 10 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163342