https://www.taxtmi.com/caselaws?id=8398 A statutory power to recover income-tax arrears as if they were arrears of land revenue does not itself deem the tax arrears to be land revenue. A revenue sale conducted under that machinery therefore does not attract section 42 of the Madras Revenue Recovery Act, 1864 unless the statute expressly creates that legal fiction, and prior encumbrances such as a mortgage are not displaced on that basis. The text also notes that no further opportunity was warranted to prove a mortgage as subsequent to attachment, and that a purchaser cannot claim general priority merely because the debt recovered was a Crown debt. en-us Fri, 27 Nov 1970 00:00:00 +0530 Sat, 11 Apr 2009 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8398 A statutory power to recover income-tax arrears as if they were arrears of land revenue does not itself deem the tax arrears to be land revenue. A revenue sale conducted under that machinery therefore does not attract section 42 of the Madras Revenue Recovery Act, 1864 unless the statute expressly creates that legal fiction, and prior encumbrances such as a mortgage are not displaced on that basis. The text also notes that no further opportunity was warranted to prove a mortgage as subsequent to attachment, and that a purchaser cannot claim general priority merely because the debt recovered was a Crown debt. Case-Laws Income Tax Fri, 27 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8398