https://www.taxtmi.com/caselaws?id=173789 The statutory first charge under the Kerala General Sales Tax Act prevailed over a prior mortgage because the provision used a non-obstante clause and extended to the entire property, including the mortgagee's interest, not merely the equity of redemption. The Court also held that a sale conducted by the Recovery Officer without notice to the Revenue, after an earlier revenue attachment and sale notice, could not stand. The State was left free to proceed afresh under the revenue recovery law for realisation of its dues, while the auction purchaser was relegated to refund of the purchase money. en-us Wed, 10 Nov 2004 00:00:00 +0530 Tue, 22 Sep 2015 15:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173789 The statutory first charge under the Kerala General Sales Tax Act prevailed over a prior mortgage because the provision used a non-obstante clause and extended to the entire property, including the mortgagee's interest, not merely the equity of redemption. The Court also held that a sale conducted by the Recovery Officer without notice to the Revenue, after an earlier revenue attachment and sale notice, could not stand. The State was left free to proceed afresh under the revenue recovery law for realisation of its dues, while the auction purchaser was relegated to refund of the purchase money. Case-Laws VAT and Sales Tax Wed, 10 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173789