https://www.taxtmi.com/caselaws?id=287346 Arrear municipal rates under Section 167 of the Bengal Municipal Act created a statutory first charge on the holding, and a purchaser at a court sale was not automatically protected where constructive notice or a duty to inquire existed. Even so, the municipality could enforce that statutory charge only through a properly framed suit and an appropriate charge decree; a proceeding under Order 21, Rule 63 CPC could not be used to create or enforce a charge where only a money decree existed. The purchasers therefore took subject to the charge in principle, but the charge could not be declared or enforced in the present proceedings for want of a valid charge suit and decree. en-us Thu, 07 Sep 1950 00:00:00 +0530 Fri, 10 Apr 2020 12:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287346 Arrear municipal rates under Section 167 of the Bengal Municipal Act created a statutory first charge on the holding, and a purchaser at a court sale was not automatically protected where constructive notice or a duty to inquire existed. Even so, the municipality could enforce that statutory charge only through a properly framed suit and an appropriate charge decree; a proceeding under Order 21, Rule 63 CPC could not be used to create or enforce a charge where only a money decree existed. The purchasers therefore took subject to the charge in principle, but the charge could not be declared or enforced in the present proceedings for want of a valid charge suit and decree. Case-Laws Indian Laws Thu, 07 Sep 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287346