https://www.taxtmi.com/caselaws?id=5804 Under Chapter XX-C, admitted prepaid purchase money creates a statutory charge that follows the property unless validly avoided, but a writ of mandamus will not lie to compel the Central Government to pay the claimed amount where the contract allocates the remedy against the transferor and necessary parties are not before the court. The transferees could not establish the undisclosed payment in the joint proceedings, and the amount was not shown to have been accepted by the transferor. Relief in writ proceedings was therefore denied, without prejudice to the transferees' contractual remedy against the transferor for recovery of money paid under the agreement. en-us Tue, 25 Apr 2000 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5804 Under Chapter XX-C, admitted prepaid purchase money creates a statutory charge that follows the property unless validly avoided, but a writ of mandamus will not lie to compel the Central Government to pay the claimed amount where the contract allocates the remedy against the transferor and necessary parties are not before the court. The transferees could not establish the undisclosed payment in the joint proceedings, and the amount was not shown to have been accepted by the transferor. Relief in writ proceedings was therefore denied, without prejudice to the transferees' contractual remedy against the transferor for recovery of money paid under the agreement. Case-Laws Income Tax Tue, 25 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5804