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    <title>2010 (3) TMI 1035 - ALLAHABAD HIGH COURT</title>
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    <description>Deferred trade tax liability was treated as accepted under the transfer arrangement, written undertaking and PICUP agreement, so a challenge confined to recovery proceedings was held not maintainable without assailing the foundational agreement and State permission. The statutory auction procedure under the U.P. Zamindari Abolition and Land Reforms Act and Rules was held mandatory; sale by a Naib Tahsildar, with defective notice, publication and other prescribed safeguards, was invalid and liable to be set aside. A transfer made during pendency of the writ petition and in breach of an interim restraint attracted lis pendens and conferred no enforceable right on the transferee.</description>
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    <pubDate>Wed, 17 Mar 2010 00:00:00 +0530</pubDate>
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      <title>2010 (3) TMI 1035 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=165125</link>
      <description>Deferred trade tax liability was treated as accepted under the transfer arrangement, written undertaking and PICUP agreement, so a challenge confined to recovery proceedings was held not maintainable without assailing the foundational agreement and State permission. The statutory auction procedure under the U.P. Zamindari Abolition and Land Reforms Act and Rules was held mandatory; sale by a Naib Tahsildar, with defective notice, publication and other prescribed safeguards, was invalid and liable to be set aside. A transfer made during pendency of the writ petition and in breach of an interim restraint attracted lis pendens and conferred no enforceable right on the transferee.</description>
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