https://www.taxtmi.com/caselaws?id=276959 Priority of State tax debts survives under Article 372(1) as part of the pre-Constitution law and applies against unsecured competing claims. An earlier attachment by an unsecured claimant does not create a charge that displaces the State's priority. Recovery provisions under the Public Demands Recovery Act and the Code of Civil Procedure allow the custody court to determine title or priority between the tax recovery claimant and other attachment claimants; recourse to the court's inherent powers is unnecessary. The State's priority rests on governmental necessity rather than a personal Crown prerogative and remains compatible with the Constitution. en-us Tue, 21 Jun 1955 00:00:00 +0530 Wed, 21 Nov 2018 11:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276959 Priority of State tax debts survives under Article 372(1) as part of the pre-Constitution law and applies against unsecured competing claims. An earlier attachment by an unsecured claimant does not create a charge that displaces the State's priority. Recovery provisions under the Public Demands Recovery Act and the Code of Civil Procedure allow the custody court to determine title or priority between the tax recovery claimant and other attachment claimants; recourse to the court's inherent powers is unnecessary. The State's priority rests on governmental necessity rather than a personal Crown prerogative and remains compatible with the Constitution. Case-Laws Income Tax Tue, 21 Jun 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276959