https://www.taxtmi.com/caselaws?id=14929 Section 23 of the Tamil Nadu Agricultural Income-tax Act was treated as creating a recoverable statutory burden on land, so a transferee who bought the property in court auction remained liable for outstanding agricultural income-tax arrears. The Court held that a court auction purchase under section 65 of the Code of Civil Procedure did not displace the tax charge or the Revenue's recovery rights. It also held that the State's failure to realise the dues from sale proceeds lying in court did not bar proceedings against the transferee, because public dues retained priority and the statutory remedy remained available. en-us Wed, 08 Jul 1998 00:00:00 +0530 Mon, 27 Jul 2009 11:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14929 Section 23 of the Tamil Nadu Agricultural Income-tax Act was treated as creating a recoverable statutory burden on land, so a transferee who bought the property in court auction remained liable for outstanding agricultural income-tax arrears. The Court held that a court auction purchase under section 65 of the Code of Civil Procedure did not displace the tax charge or the Revenue's recovery rights. It also held that the State's failure to realise the dues from sale proceeds lying in court did not bar proceedings against the transferee, because public dues retained priority and the statutory remedy remained available. Case-Laws Income Tax Wed, 08 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14929