https://www.taxtmi.com/caselaws?id=5891 The State's claim for priority over income-tax dues prevails over other debts when it has already attached the judgment-debtors' property before sale. That prior attachment extends to the sale proceeds, so the State is not defeated merely because a subsequent decree-holder has received the amount from court. Where the proceeds have been withdrawn, the statutory scheme under Section 73 of the Code of Civil Procedure permits the State to enforce its priority by suit against the decree-holder who took the money. The prior attachment therefore fastens on the proceeds and supports recovery from the recipient. en-us Tue, 05 Feb 1985 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5891 The State's claim for priority over income-tax dues prevails over other debts when it has already attached the judgment-debtors' property before sale. That prior attachment extends to the sale proceeds, so the State is not defeated merely because a subsequent decree-holder has received the amount from court. Where the proceeds have been withdrawn, the statutory scheme under Section 73 of the Code of Civil Procedure permits the State to enforce its priority by suit against the decree-holder who took the money. The prior attachment therefore fastens on the proceeds and supports recovery from the recipient. Case-Laws Income Tax Tue, 05 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5891