https://www.taxtmi.com/caselaws?id=20744 Estate Duty Act recovery provisions can attach rent payable by a tenant when a valid garnishee notice is served, and the statutory first charge on immovable property passing on death is not displaced by the proviso applicable only to movable property. Where a second garnishee notice under the estate duty machinery was issued before suit, recovery of the attached rent could not be maintained against the landlord or purchaser for the amount covered by that attachment. The balance not covered by the proven payment to the authority remained recoverable. en-us Fri, 10 Jan 1992 00:00:00 +0530 Tue, 17 Nov 2009 10:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20744 Estate Duty Act recovery provisions can attach rent payable by a tenant when a valid garnishee notice is served, and the statutory first charge on immovable property passing on death is not displaced by the proviso applicable only to movable property. Where a second garnishee notice under the estate duty machinery was issued before suit, recovery of the attached rent could not be maintained against the landlord or purchaser for the amount covered by that attachment. The balance not covered by the proven payment to the authority remained recoverable. Case-Laws Income Tax Fri, 10 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20744